The VDL SB120 (previously known as the DAF SB120) was a low floor light-weight midibus produced from 1999 by VDL Bus & Coach (formerly DAF Bus International) of the Netherlands primarily for the United Kingdom market.

Other sizeable customers included Warrington Borough Transport (48), East Thames Buses (37) and Bus Éireann (35).

This version, however, was sold as the Merit and did not carry either Wrightbus, VDL or Volvo branding.

However, with the change to Euro IV emissions from October 2006, Volvo and VDL ended this arrangement.

In 2002, eight SB120 with Wright Cadet dual door bodywork were delivered to Arriva in the Netherlands for citybus service in Leeuwarden.