DSB Bank (DSB: Dirk Scheringa Beheer) was a Dutch bank and insurer. The company was founded in 1975 by Dirk Scheringa, a former police officer. It was originally called Buro Frisia, but in 1998 the DSB Groep was founded which included Buro Frisia. On 19 October 2009, the Amsterdam court declared DSB Bank to be in bankruptcy.

The most important divisions of DSB Groep were DSB Bank for banking and savings products, and DSB Direct for credit services. The latter was known by a number of different names, such as Becam, Postkrediet, lenen.nl and Frisia Financieringen. The company was also known for sponsoring Dutch Association football club AZ and its stadium as well as a Dutch ice skating team.

Because of urgent financial problems DSB Bank was placed under supervision of De Nederlandsche Bank by court order on 12 October 2009. On 19 October 2009, the Amsterdam court declared DSB Bank to be in bankruptcy. On 21 October 2009, parent company DSB Beheer was declared bankrupt by the Alkmaar court, marking the end of the network of businesses under the DSB flag.

DSB may refer to:

A bank is a financial institution and a financial intermediary that accepts deposits and channels those deposits into lending activities, either directly or through capital markets. A bank connects customers that have capital deficits to customers with capital surpluses.^{[citation needed]}

Due to their critical status within the financial system and the economy^{[citation needed]} generally, banks are highly regulated in most countries. Most banks operate under a system known as fractional reserve banking where they hold only a small reserve of the funds deposited and lend out the rest for profit. They are generally subject to minimum capital requirements which are based on an international set of capital standards, known as the Basel Accords.

The oldest bank still in existence is Monte dei Paschi di Siena, headquartered in Siena, Italy, which has been operating continuously since 1472.

Banking in the modern sense of the word can be traced to medieval and early Renaissance Italy, to the rich cities in the north like Florence, Venice and Genoa. The Bardi and Peruzzi families dominated banking in 14th century Florence, establishing branches in many other parts of Europe. Perhaps the most famous Italian bank was the Medici bank, set up by Giovanni Medici in 1397. The earliest known state deposit bank, Banco di San Giorgio (Bank of St. George), was founded in 1407 at Genoa, Italy.