EXHIBIT  23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS

We  hereby  consent  to  the  incorporation  by  reference  in  the Registration
Statement  on Form S-8  (No. 33-42629) of SBE, Inc. of our report dated November
30, 2001, except for Note 14 as to which the date is December 14, 2001, relating
to the consolidated financial statements and financial statement schedule, which
appears  in  this  Form  10K


/s/PricewaterhouseCoopers  LLP

San  Francisco,  California
January 25, 2002


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