EXHIBIT 32.2


                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

         In connection with the Quarterly Report of Acacia Research Corporation
(the "Company") on Form 10-Q for the quarterly period ended September 30, 2004,
as filed with the Securities and Exchange Commission on November 5, 2004 (the
"Report"), I, Clayton J. Haynes, Chief Financial Officer of the Company,
certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906
of the Sarbanes-Oxley Act of 2002, that:

         1. The Report fully complies with the requirements of Section 13(a) or
15(d) of the Securities Exchange Act of 1934, as amended; and

         2. The information contained in the Report fairly presents, in all
material respects, the financial condition and results of operations of the
Company.

                                                  By: /s/ Clayton J. Haynes
                                                  -----------------------------
                                                  Clayton J. Haynes
                                                  Chief Financial Officer
                                                  (Principal Financial Officer)
                                                  November 5, 2004


         A signed original of this written statement required by Section 906 of
the Sarbanes-Oxley Act of 2002 ("Section 906"), or other document
authenticating, acknowledging, or otherwise adopting the signature that appears
in typed form within the electronic version of this written statement required
by Section 906, has been provided to the Company and will be retained by the
Company and furnished to the Securities and Exchange Commission or its staff
upon request.