EXHIBIT 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated November 23, 1999, 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, 1999. We also
consent to the reference to us under the heading "Experts" in such Registration
Statement.
/s/PricewaterhouseCoopers LLP
San Jose, California
September 15, 2000
