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  January
13,  2003,  relating to the  consolidated  financial  statements  and  financial
statement schedule, which appears in this Form 10K.


/s/PricewaterhouseCoopers LLP

San Francisco, California
January 24, 2003