Exhibit 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the  incorporation  by reference in this Amendment No. 1 to
Registration  Statement  on Form  S-3 of our  report  dated  January  13,  2003,
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, 2002. We also consent to the reference to us under the heading
"Experts" in such Registration Statement.


/s/ PricewaterhouseCoopers LLP
------------------------------
San Francisco, California
August 18, 2003


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