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