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) and on Forms S-8 (No. 33-45083, No. 33-78158 and No. 33-78150) of
QUALCOMM Incorporated of our report dated November 7, 1997 appearing on page F-1
of this Form 10-K.
PRICE WATERHOUSE LLP
San Diego, California
December 1, 1997