EXHIBIT 23.1
 
                         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 10-K/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
January 29, 1998
 
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