EXHIBIT 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS

SBE, Inc.
San Ramon, California

We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statement on Form S-8 (No.  33-42629),  relating to the  consolidated  financial
statements and schedules of SBE, Inc.  appearing in the Company's  Annual Report
on Form 10-K for the year ended October 31, 2003.

/s/ BDO Seidman, LLP

San Francisco, California
January 22, 2004




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