EXHIBIT  23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS



We  hereby  consent  to  the  incorporation  by  reference  in this Registration
Statement  on  Form S-3/A of our report dated November 30, 2000, relating to the
financial statements and the financial statement schedule, which appears in SBE,
Inc's  Annual  Report  on Form 10-K for the year ended October 31, 2000. We also
consent  to the reference to us under the heading "Experts" in such Registration
Statement.





San  Jose,  California
March 1,  2000

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