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<TYPE>EX-16.1
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<FILENAME>doc2.txt
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                                                                  EXHIBIT 16.1

[PRICEWATERHOUSECOOPERS LLP LETTERHEAD]

April 23, 2003

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549


Commissioners:

We have read the statements made by SBE, Inc. (copy attached), which we
understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as
part of the Company's Form 8-K report dated April 22, 2003. We agree with the
statements concerning our Firm in such Form 8-K.

Yours very truly,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP


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