Exhibit 23.2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 of QUALCOMM Incorporated of our report dated November 2,
2004, except for Note 10 which is as of August 19, 2005, relating to the
financial statements, financial statement schedule, management's assessment of
the effectiveness of internal control over financial reporting and the
effectiveness of internal control over financial reporting, which appears in
QUALCOMM Incorporated's Current Report on Form 8-K dated August 19, 2005. We
also consent to the reference to us under the heading "Experts" in such
Registration Statement.

PricewaterhouseCoopers LLP

San Diego, California
September 15, 2005