This is a complex legal question which requires more detail than you have provided. You are more likely to have a valid res judicata if the second litigation is between the same parties,i.e. the plaintiff in the first suit is asking for a second bite of the apple. The use of the word acquitted suggests a criminal matter. Being acquitted in a criminal matter would not be res judicata to a subsequent civil matter. You should consult with an attorney.
I agree with Mr. Eliot, keep in mind in a civil case the standard of proof is by a perponderance of the evidence, more likely than not, whereas in a criminal case it is beyond a reasonable doubt. Also it is unlikely the parties in the criminal case are the same as in the civil case? A classic example would be the O.J. Simpson case, aquitted on criminal charges and found liable in the civil case filed by the survivors of the decedants.
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