SECURITIES EXCHANGE AND COMMISSION

                             WASHINGTON, D. C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934

       Date of Report (Date of earliest event reported): October 31, 2003

                                    SBE, INC.
             (Exact name of registrant as specified in its charter)

                                    DELAWARE
                 (State or other jurisdiction of incorporation)

                  0-8419                          94-1517641
           (Commission File No.) (I.R.S. Employer Identification No.)

                          2305 CAMINO RAMON, SUITE 200
                            SAN RAMON, CA 94583-1369
              (Address of principal executive offices and zip code)

       Registrant's telephone number, including area code: (925) 355-2000







ITEM 9. REGULATION FD DISCLOSURE


Item 12. Results of Operations and Financial Condition.

On December 10, 2003, SBE, Inc. announced its results of operations for the year
ended October 31, 2003. A copy of the related press release is being furnished
as Exhibit 99.1 this Current Report on Form 8-K and incorporated by reference
herein.


7. Financial Statements, Pro Forma Financial Information and Exhibits.

(c) Exhibits.

(99.1) Press release issued by SBE, Inc.

EXHIBIT NUMBER               EXHIBIT

     99.1            SBE year end 2003 Earnings Release.



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                                    SIGNATURE

         Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.

                                            SBE, INC.


Dated:  December 10, 2003                   By:  /s/ David W. Brunton
                                            -----------------------------------
                                            David W. Brunton

                                            Chief Financial Officer and
                                            Vice President, Finance




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