<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>51
<FILENAME>v033518_ex23-1.txt
<TEXT>

EXHIBIT 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

SBE, Inc.
San Ramon, California

We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (No. 33-42629) and Form S-3 (No. 333-128490) of SBE, Inc.
of our report dated December 2, 2005, except for Note 18 to the financial
statements which is as of January 12, 2006, relating to the financial statements
and financial statement schedule which appears in this Form 10-K.


/s/ BDO Seidman, LLP

San Francisco, California
January 20, 2006
</TEXT>
</DOCUMENT>
