Exhibit 16.1

PricewaterhouseCoopers LLP

Ten Almaden Boulevard

Suite 1600

San Jose, CA 95113

Telephone (408) 817 3700

Facsimile (408) 817 5050

January 5, 2009

Securities and Exchange Commission
100 F Street N.E.
Washington, DC 20549

Commissioners:

We have read the statements made by Bell Microproducts Inc. (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Bell Microproducts Inc. dated December 30, 2008. We agree with the statements concerning our Firm in such Form 8-K, however, we make no comment as to the status of the Company’s remediation efforts or as to the effectiveness of the Company’s internal control over financial reporting at any date subsequent to December 31, 2006.

Very truly yours,

PricewaterhouseCoopers LLP