EXHIBIT 23.1


                      CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Prospectuses 
constituting part of the Registration Statements on Form S-3 (Nos. 333-33857, 
333-34773, 333-39415, 333-45397, 333-52941, 333-58401) and in the 
Registration Statements on Form S-8 (Nos. 333-22197, 333-62389) of Acacia 
Research Corporation of our report dated March 26, 1999 appearing on page F-1 
of this Form 10-K.



/s/ PRICEWATERHOUSECOOPERS LLP

Los Angeles, California
March 26, 1999