<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001776505</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000934549</issuerCik>
      <issuerName>ACACIA RESEARCH CORP</issuerName>
      <secFileNumber>001-37721</secFileNumber>
      <issuerAddress>
        <com:street1>777 3RD AVENUE</com:street1>
        <com:street2>SUITE 2602</com:street2>
        <com:city>NEW YORK</com:city>
        <com:stateOrCountry>NY</com:stateOrCountry>
        <com:zipCode>10017</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>332-236-8500</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Kohlberg Isaac T.</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Director</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Roy | Tedeschi | Schmidt Private Wealth &amp;Partners</name>
        <address>
          <com:street1>280 Summer Street 9th Floor</com:street1>
          <com:city>Boston</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02210</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>32188</noOfUnitsSold>
      <aggregateMarketValue>150199.00</aggregateMarketValue>
      <noOfUnitsOutstanding>97586806</noOfUnitsOutstanding>
      <approxSaleDate>08/12/2026</approxSaleDate>
      <securitiesExchangeName>Nasdaq Global Select</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>05/26/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Grant of restricted stock</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>30534</amountOfSecuritiesAcquired>
      <paymentDate>05/26/2023</paymentDate>
      <natureOfPayment>Services rendered</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>05/30/2025</acquiredDate>
      <natureOfAcquisitionTransaction>Grant of restricted stock</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>32172</amountOfSecuritiesAcquired>
      <paymentDate>05/30/2025</paymentDate>
      <natureOfPayment>Services rendered</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>08/12/2026</noticeDate>
      <signature>/s/ Jennifer Graff</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
