EXHIBIT 23.2


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3/A of our report dated March 14, 2005 relating to the
financial statements, management's assessment of the effectiveness of internal
control over financial reporting and the effectiveness of internal control over
financial reporting of Acacia Research Corporation, which appears in Acacia
Research Corporation's Annual Report on Form 10-K for the year ended December
31, 2004. We also consent to the reference to us under the heading "Experts" in
such Registration Statement.

PRICEWATERHOUSECOOPERS LLP

Los Angeles, California
May 2, 2005