<PAGE>


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-8 of our report dated February 27, 2004 relating to the
financial statements of Acacia Technologies Group (a division of Acacia Research
Corporation), which appears in Acacia Research Corporation's Technologies
Group's Annual Report on Form 10-K for the year ended December 31, 2003.

PRICEWATERHOUSECOOPERS LLP

Los Angeles, California
October 18, 2004


