EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

         We hereby consent to the incorporation by reference in the Registration
Statements on Form S-3 (Nos. 333-33857, 333-34773, 333-39415, 333-43222,
333-45397, 333-52941, 333-55086, 333-58401, 333-95373) and in the Registration
Statements on Form S-8 (Nos. 333-22197, 333-42024, 333-62389) of Acacia Research
Corporation of our report dated February 25, 2002, except as to note 14, which
is as of March 27, 2002, relating to the financial statements, which appears in
this Form 10-K.


/s/ PRICEWATERHOUSECOOPERS LLP

Los Angeles, California
March 27, 2002