EXHIBIT 23.2
                                       
                      CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration 
Statement on Form S-8 of our report dated March 25, 1998, which appears on 
page F-1 of Acacia Research Corporation's Annual Report on Form 10-K for the 
year ended December 31, 1997.


PricewaterhouseCoopers LLP
Los Angeles, California
August 24, 1998