EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated October 30, 1998 relating to the
financial statements and financial statement schedule, which appears in QUALCOMM
Incorporated's Annual Report on Form 10-K for the year ended September 30, 1998.
We also consent to the reference to us under the heading "Experts" in such
Registration Statement.

PRICEWATERHOUSECOOPERS LLP

San Diego, California
July 20, 1999