Consent of Independent Registered Public Accounting Firm
SBE, Inc.
San Ramon, California
We hereby consent to the incorporation by reference in the Registration Statement of our report dated December 10, 2004, 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, 2004, and of our report dated March 3, 2005 except for Note 5, which is as of March 28, 2005, relating to the financial statements of PyX Technologies, Inc. appearing in the Current Report on Form 8-K of SBE, Inc. dated July 26, 2005.
We also consent to the reference to us under the caption “Experts” in the Registration Statement.
/s/ BDO Seidman, LLP
San Francisco, California
October 26, 2005
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