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                                                                    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 8, 1996 appearing on page F-1
of this Form 10-K.
 
PRICE WATERHOUSE LLP
 
San Diego, California
December 2, 1996