<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001829225</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000804328</issuerCik>
      <issuerName>QUALCOMM INC/DE</issuerName>
      <secFileNumber>000-19528</secFileNumber>
      <issuerAddress>
        <com:street1>5775 MOREHOUSE DR</com:street1>
        <com:city>SAN DIEGO</com:city>
        <com:stateOrCountry>CA</com:stateOrCountry>
        <com:zipCode>92121</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>8585871121</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>ACEVEDO SYLVIA</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Director</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Charles Schwab &amp; Co., Inc.</name>
        <address>
          <com:street1>3000 Schwab Way</com:street1>
          <com:city>Westlake</com:city>
          <com:stateOrCountry>TX</com:stateOrCountry>
          <com:zipCode>76262</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>744</noOfUnitsSold>
      <aggregateMarketValue>135262.00</aggregateMarketValue>
      <noOfUnitsOutstanding>1116000</noOfUnitsOutstanding>
      <approxSaleDate>05/10/2024</approxSaleDate>
      <securitiesExchangeName>Nasdaq</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>11/18/2020</acquiredDate>
      <natureOfAcquisitionTransaction>RSU</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>739</amountOfSecuritiesAcquired>
      <paymentDate>03/10/2023</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>06/22/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Reinvested Dividend</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>5</amountOfSecuritiesAcquired>
      <paymentDate>06/22/2023</paymentDate>
      <natureOfPayment>Dividend</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Sylvia Acevedo</name>
        <address>
          <com:street1>C/O 200 W Civic Center Dr. 4th Flo</com:street1>
          <com:city>Sandy</com:city>
          <com:stateOrCountry>UT</com:stateOrCountry>
          <com:zipCode>84070</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>RSU</securitiesClassTitle>
      <saleDate>05/03/2024</saleDate>
      <amountOfSecuritiesSold>2056</amountOfSecuritiesSold>
      <grossProceeds>366399.76</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>2a) Janet Osimo &amp; Sylvia Acevedo 3c) 744.1399 shares Table I) on 6/22/23 acquired 5.139 shares via dividend</remarks>
    <noticeSignature>
      <noticeDate>05/10/2024</noticeDate>
      <signature>Sylvia Acevedo</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
[{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 3936}]
144
0001829225
XXXXXXXX
LIVE
0000804328
QUALCOMM INC/DE
000-19528
5775 MOREHOUSE DR
SAN DIEGO
CA
92121
8585871121
ACEVEDO SYLVIA
Director
Common
Charles Schwab & Co., Inc.
3000 Schwab Way
Westlake
TX
76262
744
135262.00
1116000
05/10/2024
Nasdaq
Common
11/18/2020
RSU
Issuer
N
739
03/10/2023
Compensation
Common
06/22/2023
Reinvested Dividend
Issuer
N
5
06/22/2023
Dividend
N
Sylvia Acevedo
C/O 200 W Civic Center Dr. 4th Flo
Sandy
UT
84070
RSU
05/03/2024
2056
366399.76
2a) Janet Osimo & Sylvia Acevedo 3c) 744.1399 shares Table I) on 6/22/23 acquired 5.139 shares via dividend
05/10/2024
Sylvia Acevedo