EXHIBIT 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We  consent  to  the incorporation by reference in the registration statement of
SBE,  Inc. on Form S-8 (File No. 33-42629) of our report dated November 23, 1999
on  our  audits of the consolidated financial statements and financial statement
schedule  of the Company as of October 31, 1999 and 1998 and for the years ended
October  31,  1999,  1998 and 1997, which report is included in this 1999 Annual
Report  on  Form  10-K.

PricewaterhouseCoopers  LLP

San  Francisco,  California
January  27,  2000

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