Form 8-K
 

SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

______________

FORM 8-K
_____________

CURRENT REPORT
PURSUANT TO SECTION 13 or 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934

July 25, 2006
Date of Report (Date of earliest event reported)

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ACACIA RESEARCH CORPORATION
(Exact name of Registrant as specified in its Charter)


Delaware
(State or Other Jurisdiction
of Incorporation)
000-26068
(Commission
File Number)
95-4405754
(I.R.S. Employer
Identification No.)
     
 
500 Newport Center Drive,
Newport Beach, California 92660
(Address of Principal Executive Offices)


(949) 480-8300
Registrant's telephone number, including area code


Not Applicable
(Former Name or Former Address, if Changed since Last Report)
 

ITEM 7.01.    REGULATION FD DISCLOSURE

On July 25, 2006, Acacia Research Corporation issued a press release, a copy of which is attached hereto as Exhibit 99.1 and is incorporated herein by reference.


ITEM 9.01.    FINANCIAL STATEMENTS AND EXHIBITS

         (c)      Exhibits:
 
99.1  
     Press Release dated July 25, 2006, of the Registrant.

99.2  
     Letter from Food and Drug Administration, Department of Health & Human Services


SIGNATURES


Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.

     
  ACACIA RESEARCH CORPORATION
 
 		  
 		  
 
Date: July 25, 2006 By:   /s/ Paul R. Ryan                                                                   
  Name: Paul R. Ryan
Title: Chairman and Chief Executive Officer

 
-2-

Exhibit Index
 

Exhibit Number               Description
   
99.1  
         Press Release dated July 25, 2006, of the Registrant.

99.2  
         Letter from Food and Drug Administration, Department of Health & Human Services