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 From 10-K of Acacia Research
Corporation for the fiscal year ended December 31, 1997 and to the reference to
us under the heading "Experts" in the Prospectus, which is part of this
Registration Statement.
 
/s/ FINOCCHIARO & CO.
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Finocchiaro & Co.
 
Pasadena, California
May   , 1998