INDEPENDENT AUDITORS' CONSENT



We consent to the incorporation by reference in this Registration Statement 
of Acacia Research Corporation on Form S-3 of our report dated July 31, 1997 
incorporated by reference into the Annual Report on Form 10K/A of Acacia 
Research Corporation for the fiscal year ended December 31, 1996 and to the 
reference to us under the heading "Experts" in the Prospectus, which is part
of this Registration Statement.



/s/ Finocchiaro & Co.

Finocchiaro & Co.


Pasadena, California
August 14, 1997