Company:  ACACIA RESEARCH CORP (ACTG)
Form Type:  10-K
Filing Date:  3/14/2008 
CIK:  0000934549 
Address:  500 NEWPORT CENTER DRIVE
7TH FLOOR 
City, State, Zip:  NEWPORT BEACH, California 92660 
Telephone:  (949) 480-8300 
Fiscal Year:  12/31 
Last Trade
Last Trade: 
$23.52   		Change: 
-0.07 (-0.30%)  
Trade Time: 
May 23   		Market Cap: 
$1.16B
Description of Business
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  FORM 10-K
    PART I
      Item 1. BUSINESS
      Item 1A. RISK FACTORS
      Item 1B. UNRESOLVED STAFF COMMENTS
      Item 2. PROPERTIES
      Item 3. LEGAL PROCEEDINGS
      Item 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS
    PART II
      Item 5. MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED ...
      Item 6. SELECTED FINANCIAL DATA
      Item 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL ...
        Liquidity and Capital Resources
          BALANCE SHEET
      Item 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT ...
      Item 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
      Item 9. CHANGES IN AND DISAGREEMENTS WITH INDEPENDENT ...
      Item 9A. CONTROLS AND PROCEDURES
      Item 9B. OTHER INFORMATION
    PART III
      Item 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE ...
      Item 11. EXECUTIVE COMPENSATION
      Item 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS ...
      Item 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, ...
      Item 14. PRINCIPAL ACCOUNTING FEES AND SERVICES
    PART IV
    SIGNATURES
    REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
    REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
    REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
    BALANCE SHEET
    INCOME STATEMENT
    STOCKHOLDERS EQUITY
    STOCKHOLDERS EQUITY
    CASH FLOW
    NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
    EXHIBIT INDEX
  EXHIBIT 3.2
    BYLAWS OF
  EXHIBIT 10.19
  EXHIBIT 10.20
  EXHIBIT 10.21
  EXHIBIT 10.22
  EXHIBIT 21.1
    SUBSIDIARIES
  EXHIBIT 23.1
    CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
  EXHIBIT 23.2
    CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
  EXHIBIT 31.1
    CERTIFICATION OF CHIEF EXECUTIVE OFFICER
  EXHIBIT 31.2
    CERTIFICATION OF CHIEF FINANCIAL OFFICER
  EXHIBIT 32.1
    CERTIFICATION PURSUANT TO
  EXHIBIT 32.2
    CERTIFICATION PURSUANT TO
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