Exhibit  23.1  Consent  of  PricewaterhouseCoopers  LLP

                       CONSENT OF INDEPENDENT ACCOUNTANTS



We  hereby  consent  to  the  incorporation  by  reference  in this Registration
Statement  on  Form  S-8  of our report dated November 30, 2000, relating to the
consolidated  financial  statements  and  financial  statement  schedule,  which
appears  in  SBE, Inc. Annual report of Form 10-K for the year ended October 31,
2000.



/s/PricewaterhouseCoopers LLP

San  Jose,  California
June  8,  2001





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