EXHIBIT 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS

   We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 and in the Form S-3 Prospectus contained therein (No.
33-46343), in the Registration Statements on Form S-3 (No. 333-26069 and No.
333-32926) and in the Registration Statements on Form S-8 (No. 333-60484, No.
33-45083, No. 33-78158, No. 33-78150, No. 33-32013, No. 333-69457, No.
333-95291, No. 333-32924 and No. 333-42286) of QUALCOMM Incorporated of our
report dated November 5, 2001 relating to the consolidated financial
statements and financial statement schedule, which appears in this Form 10-K.





PRICEWATERHOUSECOOPERS LLP

San Diego, California
November 9, 2001