-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 FF4Hy9L32Yfy7CeEKcsefU04QxmPzzzarB8t6CH0s7tgY+021zdhVQWzMbOtgRRO
 U/+24jEeOqpyWOba5bSCxg==

<SEC-DOCUMENT>/in/edgar/work/0000898430-00-002843/0000898430-00-002843.txt : 20001003
<SEC-HEADER>0000898430-00-002843.hdr.sgml : 20001003
ACCESSION NUMBER:		0000898430-00-002843
CONFORMED SUBMISSION TYPE:	S-3/A
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20000929

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACACIA RESEARCH CORP
		CENTRAL INDEX KEY:			0000934549
		STANDARD INDUSTRIAL CLASSIFICATION:	 [6282
]		IRS NUMBER:				954405754
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231
</COMPANY-DATA>

		FILING VALUES:
			FORM TYPE:		S-3/A
			SEC ACT:		
			SEC FILE NUMBER:	333-43222
			FILM NUMBER:		732910
</FILING-VALUES>

			BUSINESS ADDRESS:	
				STREET 1:		55 SOUTH LAKE AVE
				STREET 2:		STE B
				CITY:			PASADENA
				STATE:			CA
				ZIP:			91101
				BUSINESS PHONE:		6264496431
</BUSINESS-ADDRESS>

				MAIL ADDRESS:	
					STREET 1:		12 S RAYMOND AVENUE
					STREET 2:		SUITE B
					CITY:			PASADENA
					STATE:			CA
					ZIP:			91105
</MAIL-ADDRESS>
</FILER>
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-3/A
<SEQUENCE>1
<FILENAME>0001.txt
<DESCRIPTION>FORM S-3, AMENDMENT NO. 2
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>2
<FILENAME>0002.txt
<DESCRIPTION>CONSENT OF INDEPENDENT ACCOUNTANTS
</DOCUMENT>
</SUBMISSION>