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-8 of our report dated November 2, 2005 relating to the
consolidated financial statements, the financial statement schedule,
management's assessment of the effectiveness of internal control over financial
reporting and the effectiveness of internal control over financial reporting of
QUALCOMM Incorporated, which appears in QUALCOMM Incorporated's Annual Report on
Form 10-K for the year ended September 25, 2005.


/s/ PricewaterhouseCoopers LLP



San Diego, California
January 19, 2006