EXHIBIT 23.1


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


SBE, Inc.
San Ramon, California

We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statement  on Form S-8 (No.  33-42629)  of our report  dated  December 10, 2004,
relating to the  consolidated  financial  statements  and schedules of SBE, Inc.
which  appears in the  Company's  Annual  Report on Form 10-K for the year ended
October 31, 2004.

/s/ BDO Seidman, LLP

San Francisco, California
January 12, 2005