DEBS

DEBS may refer to:
 * Double-entry bookkeeping system
 * Distributed Event-Based Systems Conference
 * 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