EXHIBIT 23.1


                            INDEPENDENT AUDITOR'S CONSENT

     We hereby consent to the incorporation by reference in this Registration
Statement of Acacia Research Corporation on Form S-3 of our report dated
March 25, 1998 on our audits of the consolidated financial statements of
Acacia Research Corporation as of December 31, 1996 and for the year ended
December 31, 1996, incorporated by reference into the Annual Report on Form
10-K of Acacia Research Corporation for the fiscal year ended December 31,
1998. We also consent to the reference to us under the heading "Experts" in
the Prospectus, which is part of this Registration Statement.

/s/ FINOCCHIARO & CO.
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Finocchiaro & Co.

Pasadena, California
January 21, 2000