<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>4
<FILENAME>v026082_ex23-2.txt
<TEXT>


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

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
financial statements and financial statement schedule, which appears in SBE's
Annual Report on Form 10-K for the year ended October 31, 2004. We also consent
to the reference to us under the heading "Experts" in such Registration
Statement.


/s/ PricewaterhouseCoopers LLP
San Francisco, California
September 20, 2005







</TEXT>
</DOCUMENT>
