EXHIBIT 23.3


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in Registration Statement on
Form S-8 of our report dated March 14, 2005 relating to the financial statements
of CombiMatrix Group (a division of Acacia Research Corporation), which appears
in Acacia Research Corporation's Annual Report on Form 10-K for the year ended
December 31, 2004. We also consent to the reference to us under the heading
"Experts" in such Registration Statement.

PRICEWATERHOUSECOOPERS LLP

Los Angeles, California
August 15, 2005