EXHIBIT 21

                           SUBSIDIARIES OF REGISTRANT

         SnapTrack, Inc. (SnapTrack), a California corporation, is a
wholly-owned subsidiary of the Company. SnapTrack and its subsidiary, SnapTrack
Japan, Inc., incorporated in Japan, do business under their own names. The
Company consolidates SnapTrack in its financial statements.

         Vesper Holding Ltd. (Vesper), a limited liability company incorporated
in the Cayman Islands, is a majority-owned subsidiary of the Company. Vesper and
its subsidiaries, Vesper Sao Paulo S.A. and Vesper S.A., both incorporated in
Brazil, do business under their own names. The Company consolidates Vesper in
its financial statements.

         QUALCOMM Global Trading, Inc. (QGT), a British Virgin Islands
corporation, is a wholly-owned subsidiary of the Company. QGT and its
subsidiaries, QUALCOMM CDMA Technologies Asia-Pacific Pte. Ltd., incorporated in
Singapore, QUALCOMM CDMA Technologies, Y.K., incorporated in Japan, QUALCOMM
CDMA Technologies (Korea) Y.H., incorporated in South Korea, and QUALCOMM
Wireless Semi Conductor Technologies Ltd., incorporated in China, do business
under their own names. The Company consolidates QGT in its financial statements.

         The names of other subsidiaries are omitted. Such subsidiaries would
not, if considered in the aggregate as a single subsidiary, constitute a
significant subsidiary within the meaning of Item 601(b)(21)(ii) of Regulation
S-K.