DEBS may refer to:
- Double-entry bookkeeping system
- DEBS (6-deoxyerythronolide B synthase)
D.E.B.S. may refer to:
- D.E.B.S. (2003 film), the short film that garnered seven film festival awards
- D.E.B.S. (2004 film), the feature-length film spawned by the short film of the same name