<?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>0001610762</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>ACE HEATHER S</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Fidelity Brokerage Services LLC</name>
        <address>
          <com:street1>245 Summer Street</com:street1>
          <com:city>Boston</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02110</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>3200</noOfUnitsSold>
      <aggregateMarketValue>569024.00</aggregateMarketValue>
      <noOfUnitsOutstanding>1504000000</noOfUnitsOutstanding>
      <approxSaleDate>05/04/2026</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>10/01/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Company Grant Via RSU</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>3200</amountOfSecuritiesAcquired>
      <paymentDate>10/01/2023</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Heather Ace C/O QUALCOMM INC</name>
        <address>
          <com:street1>5775 MOREHOUSE DR</com:street1>
          <com:city>San Diego </com:city>
          <com:stateOrCountry>CA</com:stateOrCountry>
          <com:zipCode>92121</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common Stock	</securitiesClassTitle>
      <saleDate>02/09/2026</saleDate>
      <amountOfSecuritiesSold>3200</amountOfSecuritiesSold>
      <grossProceeds>438400.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>shares are being sold from Ace Family Trust</remarks>
    <noticeSignature>
      <noticeDate>05/04/2026</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>09/11/2025</planAdoptionDate>
      </planAdoptionDates>
      <signature>Audrey Skillern as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Heather Ace</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
