SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

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FORM 8-K
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CURRENT REPORT
PURSUANT TO SECTION 13 or 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934

October 18, 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. EmployerIdentification 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 October 18, 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 October 18, 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: October 18, 2006 By:   /s/ Paul R. Ryan
 
 
Name: Paul R. Ryan
Title: Chairman and Chief Executive Officer


 

 
 
 



Exhibit Index




    Exhibit Number      Description

99.1
        Press Release dated October 18, 2006, of the Registrant.

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