Neonode Inc. — Director's Dealing 2006

May 30, 2006

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: SBE INC (SBEI)
CIK: 0000087050
Period of Report: 2006-05-15

Reporting Person: BRUNTON DAVID W (VP Finance & CFO)

Non-Derivative Transactions

Date	Security	Code	Shares	Price	A/D	Holdings After	Ownership
2006-05-15	SBE Common Stock	A	1587	$1.11	Acquired	114380	Direct
2006-05-30	SBE Common Stock	A	1747	$1.01	Acquired	116127	Direct

Footnotes

F1: Payment in SBE common stock in-lieu of a portion of employees cash compensation per the Company's stock for pay plan