EXHIBIT 23.4


                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Prospectus
constituting part of this Registration Statement on Form S-3 of our report
dated November 8, 1996 appearing on page F-1 of QUALCOMM Incorporated's Annual
Report on Form 10-K for the year ended September 30, 1996. We also consent to
the references to us under the headings "Experts".


PRICE WATERHOUSE LLP

San Diego, California
April 25, 1997