<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:ns2="http://www.sec.gov/edgar/common">
    <headerData>
        <submissionType>144</submissionType>
        <filerInfo>
            <filer>
                <filerCredentials>
                    <cik>0001957113</cik>
                    <ccc>XXXXXXXX</ccc>
                </filerCredentials>
            </filer>
            <liveTestFlag>LIVE</liveTestFlag>



        </filerInfo>
    </headerData>
    <formData>
        <issuerInfo>
            <issuerCik>0000804328</issuerCik>
            <issuerName>QUALCOMM Incorporated</issuerName>
            <secFileNumber>000-19528</secFileNumber>
            <issuerAddress>
                <ns2:street1>5775 Morehouse Drive</ns2:street1>
                <ns2:city>San Diego</ns2:city>
                <ns2:stateOrCountry>CA</ns2:stateOrCountry>
                <ns2:zipCode>92121</ns2:zipCode>
            </issuerAddress>
            <issuerContactPhone>(858) 587-1121</issuerContactPhone>
            <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>NEIL A MARTIN</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <relationshipToIssuer>Officer</relationshipToIssuer>
            </relationshipsToIssuer>
        </issuerInfo>
        <securitiesInformation>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <brokerOrMarketmakerDetails>
                <name>E*TRADE FINANCIAL CORPORATION</name>
                <address>
                    <ns2:street1>3 EDISON DRIVE</ns2:street1>
                    <ns2:city>ALPHARETTA</ns2:city>
                    <ns2:stateOrCountry>GA</ns2:stateOrCountry>
                    <ns2:zipCode>30005</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>4752</noOfUnitsSold>
            <aggregateMarketValue>523622.88</aggregateMarketValue>
            <noOfUnitsOutstanding>1116000000</noOfUnitsOutstanding>
            <approxSaleDate>08/17/2023</approxSaleDate>
            <securitiesExchangeName>NASD</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>COMMON</securitiesClassTitle>
            <acquiredDate>05/20/2022</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted Stock</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>ISSUER</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>1225</amountOfSecuritiesAcquired>
            <paymentDate>05/20/2022</paymentDate>
            <natureOfPayment>Not Applicable</natureOfPayment>
        </securitiesToBeSold>
        <securitiesToBeSold>
            <securitiesClassTitle>COMMON</securitiesClassTitle>
            <acquiredDate>05/20/2023</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted Stock</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>ISSUER</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>1445</amountOfSecuritiesAcquired>
            <paymentDate>05/20/2023</paymentDate>
            <natureOfPayment>Not Applicable</natureOfPayment>
        </securitiesToBeSold>
        <securitiesToBeSold>
            <securitiesClassTitle>COMMON</securitiesClassTitle>
            <acquiredDate>11/20/2022</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted Stock</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>ISSUER</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>2082</amountOfSecuritiesAcquired>
            <paymentDate>11/20/2022</paymentDate>
            <natureOfPayment>Not Applicable</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <noticeSignature>
            <noticeDate>08/17/2023</noticeDate>
            <planAdoptionDates>
                <planAdoptionDate>05/18/2023</planAdoptionDate>
            </planAdoptionDates>
            <signature>/s/ Neil Allen Martin</signature>
        </noticeSignature>
    </formData>
</edgarSubmission>
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144
0001957113
XXXXXXXX
LIVE
0000804328
QUALCOMM Incorporated
000-19528
5775 Morehouse Drive
San Diego
CA
92121
(858) 587-1121
NEIL A MARTIN
Officer
Common
E*TRADE FINANCIAL CORPORATION
3 EDISON DRIVE
ALPHARETTA
GA
30005
4752
523622.88
1116000000
08/17/2023
NASD
COMMON
05/20/2022
Restricted Stock
ISSUER
N
1225
05/20/2022
Not Applicable
COMMON
05/20/2023
Restricted Stock
ISSUER
N
1445
05/20/2023
Not Applicable
COMMON
11/20/2022
Restricted Stock
ISSUER
N
2082
11/20/2022
Not Applicable
Y
08/17/2023
05/18/2023
/s/ Neil Allen Martin