<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>7
<FILENAME>ex23_1.txt
<TEXT>
<PAGE>

                                                                    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  January 13,  2003,  relating to the
consolidated  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,
2002. We also consent to the reference to us under the heading "Experts" in such
Registration Statement.


/s/ PricewaterhouseCoopers LLP

San Francisco, California
July 8, 2003

</TEXT>
</DOCUMENT>
