SECURITIES EXCHANGE AND COMMISSION WASHINGTON, D. C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): October 31, 2005 SBE, INC. (Exact name of registrant as specified in its charter) DELAWARE (State or other jurisdiction of incorporation) 0-8419 94-1517641 (Commission File No.) (I.R.S. Employer Identification No.) 4000 EXECUTIVE PARKWAY, SUITE 200 SAN RAMON, CA 94583-1369 (Address of principal executive offices and zip code) Registrant's telephone number, including area code: (925) 355-2000 1. ITEM 7.01. REGULATION FD DISCLOSURE ITEM 2.02. RESULTS OF OPERATIONS AND FINANCIAL CONDITION On December 14, 2005, SBE, Inc. announced its results of operations for the three months and year ended October 31, 2005. A copy of the related press release is being furnished as Exhibit 99.1 this Current Report on Form 8-K and incorporated by reference herein. 7. Financial Statements, Pro Forma Financial Information and Exhibits. (c) Exhibits. (99.1) Press release issued by SBE, Inc. EXHIBIT NUMBER EXHIBIT 99.1 SBE fourth quarter and fiscal year-end 2005 Earnings Release. 2. SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. SBE, INC. Dated: December 14, 2005 By: /s/ David W. Brunton ---------------------------- David W. Brunton Chief Financial Officer and Vice President, Finance 3.