EXHIBIT  23.1





                       CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in this registration statement  of
SBE, Inc. on Form S-8 of our report dated November 20, 1997, except for Note 13
as to which the date is December 15, 1997, on our audits of the consolidated
financial statements and financial statement schedule of SBE, Inc. as of
October 31, 1997 and 1996 and for the years ended October 31, 1997, 1996 and
1995.



/s/ PricewaterhouseCoopers LLP

San Francisco, California
November 24, 1998

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