Exhibit  23.1

                       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, 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 SBE,
Inc.'s Annual report  on  Form  10-K  for  the  year  ended  October  31,  2001.


                                       /s/PricewaterhouseCoopers LLP
                                       San Francisco,  California
                                       May  7,  2002