EXHIBIT 99.1

                      SUMMARY OF 2005 ANNUAL BONUS PROGRAM

      The 2005 Annual Bonus Program (the "Bonus Program") of QUALCOMM
Incorporated (the "Company") rewards achievement at specified levels of
financial and individual performance.

      Under the terms of the Bonus Program, each officer position has an
assigned target bonus level, expressed as a percent of fiscal year end annual
salary. The target bonus levels are competitive with target bonuses for similar
positions reported in independent, third-party published surveys used by the
Company's Compensation Committee. Depending on corporate and business unit
financial performance and individual performance, each officer may earn between
0 and 2.5x of the target bonus. Two components comprise the fundamental design
of the Bonus Program:

      -     Financial Performance of the Company or the Company and relevant
            business unit, as appropriate. Financial performance includes both
            revenue and Earnings Before Tax (EBT), with greater emphasis placed
            on EBT. The level of performance, upon which the bonus award is
            based, is determined from the ratio of fiscal year-end revenue and
            EBT compared to the planned revenue and EBT budgets reviewed by the
            Board of Directors at the beginning of the fiscal year.

      -     Individual & Organizational Performance. This discretionary
            component enables the Committee, and the CEO for executive officers
            other than the CEO, to award a portion of the annual bonus based on
            each officer's performance and contribution to the Company during
            the fiscal year.

      The Committee's approval of the terms of the Bonus Program shall not be
deemed to create an enforceable agreement between the Company and any employee
or executive officer, and the Committee retains discretion to reduce or refuse
to authorize any awards under the Bonus Program despite attainment of any
specific objectives. No rights to any awards shall be deemed to exist unless and
until the Committee or, with respect to non-executive officers, the Company,
authorizes payment of any awards under the Bonus Program following the
completion of any fiscal year measurement periods.