The earnings are pretty good, but people are worried about the company's guidance. There's a big difference between Qualcomm's and some other companies' views of how many W-CDMA handsets will be sold in 2006. Companies like Motorola Inc., Texas Instruments Inc. and RF Micro Devices Inc. estimate that 100 million W-CDMA handsets will be sold. But Qualcomm says only 86 million will be sold-that's a spread of 14 million units. Albert Lin