EXHIBIT 23.1



                       CONSENT OF INDEPENDENT ACCOUNTANTS


        We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated October 30, 1998, which appears on
page F-1 of QUALCOMM Incorporated's Annual Report on Form 10-K for the year
ended September 30, 1998.



PRICEWATERHOUSECOOPERS LLP

San Diego, California
December 18, 1998