EXHIBIT 31.2

                                 CERTIFICATIONS

I, David W. Brunton, certify that:

1. I have reviewed this quarterly report on Form 10-Q of SBE, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a
material fact or omit to state a material fact  necessary to make the statements
made, in light of the  circumstances  under which such statements were made, not
misleading with respect to the period covered by this report;

3.  Based  on my  knowledge,  the  financial  statements,  and  other  financial
information included in this report, fairly present in all material respects the
financial  condition,  results of operations and cash flows of the registrant as
of, and for, the periods presented in this report;

4.  The  registrant's  other  certifying  officer  and  I  are  responsible  for
establishing and maintaining  disclosure  controls and procedures (as defined in
Exchange Act Rules 13(a)-15(e) and 15(d)-15(e)) for the registrant and we have:

         a) Designed  such  disclosure  controls and  procedures  or caused such
disclosure  controls and  procedures to be designed  under the  supervision,  to
ensure that  material  information  relating to the  registrant,  including  its
consolidated subsidiaries,  is made known to us by others within those entities,
particularly during the period in which this quarterly report is being prepared;

         b) Evaluated the effectiveness of the registrant's  disclosure controls
and  procedures  and  presented  in  this  report  our  conclusions   about  the
effectiveness  of the disclosure  controls and procedures,  as of the end of the
period covered by this report based on such evaluation;

         c)  Disclosed  in this report any change in the  registrant's  internal
control over financial  reporting that occurred during  registrant's most recent
fiscal quarter (the registrant's fourth quarter in the case of an annual report)
that has materially  affected or is reasonably likely to materially  affect, the
registrant's internal control over financial reporting; and

5. The registrant's other certifying officer and I have disclosed,  based on our
most recent  evaluation of internal  controls over financial  reporting,  to the
registrant's auditors and the audit committee of registrant's board of directors
(or persons performing the equivalent function):

         a) All significant  deficiencies and material  weaknesses in the design
or operation of internal  control over financial  reporting which are reasonably
likely  to  adversely  affect  the  registrant's  ability  to  record,  process,
summarize and report financial information; and

         b) Any fraud,  whether or not  material,  that  involves  management or
other employees who have a significant role in the registrant's internal control
over financial reporting; and


Date:  March 2, 2005                            /s/ David W. Brunton
                                                -------------------------
                                                David W. Brunton
                                                Chief Financial Officer,
                                                Vice President, Finance
                                                and Secretary