WBS may refer to:
- WebChat Broadcasting System, a virtual community
- Warwick Business School, the largest academic department of the University of Warwick
- Ward-Beck Systems, Canadian manufacturer of Audio and Video equipment
- WBS (NYSE), a bank based out of Waterbury, Connecticut
- WBS Penguins, the American Hockey League affiliate of the NHL's Pittsburgh Penguin
- Wesley Biblical Seminary, a multi-denominational graduate school of theology
- West Bridgford School, a technology college
- Westminster Business School, one of the two business schools of the University of Westminster
- Wiedemann Beckwith Syndrome, a genetic disorder. Also known as Beckwith-Wiedemann syndrome
- Williams-Beuren syndrome, a rare genetic disorder
- Work breakdown structure, a fundamental project management technique
- Wafer Backside Coating, a procedure used in the electronic industry, mostly as part of the Electroless nickel plating process
- WBS Workflow Business System, a workflow management software
- Williams-Brice Stadium, home of the South Carolina Gamecocks collegiate football team