EXHIBIT  23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS

We  hereby  consent  to  the  incorporation  by  reference  in this Registration
Statement  on Form S-3 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 the financial statement schedule, which appears in SBE,
Inc's  Annual  Report on Form 10-K for the year ended October 31, 2001.  We also
consent  to the reference to us under the heading "Experts" in such Registration
Statement.


/s/  PricewaterhouseCoopers  LLP
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PricewaterhouseCoopers  LLP
San  Francisco,  California
May  22,  2002