SBE INC
S-8, EX-23.1, 2000-08-11
COMPUTER COMMUNICATIONS EQUIPMENT
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                                                                    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 23, 1999,  relating to the
financial  statements  and  financial  statement schedule, which appears in SBE,
Inc.'s  Annual  Report  on  Form  10-K  for  the  year  ended  October 31, 1999.



/s/  PricewaterhouseCoopers  LLP

San  Francisco,  California
August 11,  2000



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