Neonode Inc. — Director's Dealing 2007

May 15, 2007

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: SBE INC (SBEI)
CIK: 0000087050
Period of Report: 2007-05-14

Reporting Person: Abal Nelson H (VP, Sales)

Non-Derivative Transactions

Date	Security	Code	Shares	Price	A/D	Holdings After	Ownership
2007-05-14	SBE Common Stock	A	127	$1.87	Acquired	4835	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