Ownership Submission
FORM 3
 UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940
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(Print or Type Responses)
1. Name and Address of Reporting Person *
  Abal Nelson H
 2. Date of Event Requiring Statement (Month/Day/Year)
04/28/2006		 3. Issuer Name and Ticker or Trading Symbol
SBE INC [SBEI]
(Last)
(First)
(Middle)
4000 EXECUTIVE PARKWAY, SUITE 200		 4. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
_____ Director _____ 10% Owner
__X__ Officer (give title below) _____ Other (specify below)
VP, Sales
 5. If Amendment, Date Original Filed(Month/Day/Year)
(Street)

SAN RAMON, CA 94583		 6. Individual or Joint/Group Filing(Check Applicable Line)
_X_ Form filed by One Reporting Person
___ Form filed by More than One Reporting Person
(City)
(State)
(Zip)
Table I - Non-Derivative Securities Beneficially Owned
1.Title of Security
(Instr. 4)		 2. Amount of Securities Beneficially Owned
(Instr. 4)		 3. Ownership Form: Direct (D) or Indirect (I)
(Instr. 5)		 4. Nature of Indirect Beneficial Ownership
(Instr. 5)
SBE Common Stock 1,307
D
 
SBE Common Stock 12,000 (1)
D
 

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly. SEC 1473 (7-02)
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Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security
(Instr. 4)		 2. Date Exercisable and Expiration Date
(Month/Day/Year)		 3. Title and Amount of Securities Underlying Derivative Security
(Instr. 4)		 4. Conversion or Exercise Price of Derivative Security 5. Ownership Form of Derivative Security: Direct (D) or Indirect (I)
(Instr. 5)		 6. Nature of Indirect Beneficial Ownership
(Instr. 5)
Date Exercisable Expiration Date Title Amount or Number of Shares
SBE Stock Options 09/29/2004 09/29/2011 SBE Stock Options 20,000 $ 3.1 D  
SBE Stock Options 02/09/2006 02/09/2012 SBE Stock Options 40,000 $ 2.9 D  
SBE Stock Options 10/17/2006 10/17/2012 SBE Stock Options 30,000 $ 2.76 D  
SBE Stock Options 03/21/2007 03/21/2013 SBE Stock Options 20,000 $ 1 D  

Reporting Owners

Reporting Owner Name / Address Relationships
Director 10% Owner Officer Other
Abal Nelson H
4000 EXECUTIVE PARKWAY, SUITE 200
SAN RAMON, CA 94583		       VP, Sales  

Signatures

David W Brunton 04/28/2006
**Signature of Reporting Person Date

Explanation of Responses:

* If the form is filed by more than one reporting person, see Instruction 5(b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1) Restricted stock gramnted with 25% vesting on April 17, 2007 and monthly thereafter for the following 6 months

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