SBE INC
S-8, EX-23.1, 2000-09-13
COMPUTER COMMUNICATIONS EQUIPMENT
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                                                                    EXHIBIT 23.1



                       CONSENT OF INDEPENDENT ACCOUNTANTS


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



/s/  PricewaterhouseCoopers  LLP

San  Jose,  California
September  13,  2000




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