EXHIBIT  23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We  hereby  consent  to  the  incorporation  by  reference  in this registration
statement  of  SBE,  Inc.  on  Form  S-8  of our report dated November 23, 1999,
relating  to  the  financial  statements and financial statement schedule, which
appears in SBE, Inc.'s Annual Report on Form 10-K for the year ended October 31,
1999.



/s/ PricewaterhouseCoopers LLP

San Francisco, California
March 17, 2000

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