If you're going to use a deep sand bed with sugar-sized aragonite sand, which is what is typically recommended these days, you need a minimum of about 4" or so. The deeper the better, of course, although many believe that anything over 5-6" is going to be superfluous.
GDawson--It seems the general consensus these days is that H2S is just a red herring thrown into the mix of the discussion by those who oppose DSBs. The research and other sources I've explored on the H2S topic have revealed that even if some does form, it won't be present in amounts that could harm your tank. HTH