The Devco Railway (reporting mark DVR) was a Canadian railway. Devco Railway operated as an unincorporated department within the Coal Division of the Cape Breton Development Corporation, also known as DEVCO; as such there is no formally incorporated entity named "Devco Railway". Devco Railway took over the operations of the Sydney and Louisburg Railway on March 30, 1968 when DEVCO expropriated the S&L as part of the assets of the Dominion Steel and Coal Corporation, or DOSCO.