EXHIBIT 23.2


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statements on Form S-8 (No. 33-42629) and Form S-3 (No. 333-106951) 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 10-K.


/s/ PricewaterhouseCoopers LLP


San Francisco, California
January 22, 2004



                                      -72-