EXHIBIT 23.1



                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 and in the Form S-3 Prospectus contained therein (No.
33-46343), in the Registration Statement on Form S-3 (No. 333-26069) and in the
Registration Statements on Form S-8 (No. 33-45083, No. 33-78158, No. 33-78150,
No. 33-32013 and No. 333-69457) of QUALCOMM Incorporated of our report dated
November 10, 1999 relating to the financial statements and financial statement
schedule, which appears in this Form 10-K.





PRICEWATERHOUSECOOPERS LLP

San Diego, California
November 17, 1999