Exhibit 23.4

                        Consent of Independent Auditors


We consent to the reference to our firm under the caption "Experts" and to the
use of our report dated March 6, 2005, with respect to the consolidated
financial statements of Flarion Technologies, Inc. as of December 31, 2004 and
2003 and the two years then ended and for the period January 21, 2000 (date of
inception) through December 31, 2004 included in Amendment No. 1 to the
Registration Statement (Form S-4 No. 333-127725) and related
Prospectus/Information Statement of QUALCOMM Incorporated dated September 19,
2005.


                                         /s/ Ernst & Young LLP

September 14, 2005
MetroPark, New Jersey