David Wallace is a fictional character in the American comedy series The Office, portrayed by Andy Buckley. Wallace is introduced in the second season as the new chief financial officer of Dunder Mifflin. Wallace is named after David Foster Wallace, a favorite author of John Krasinski and executive producer Michael Schur. The other characters almost exclusively refer to him by the full name "David Wallace", rather than by simply his first name. His character is established as a wealthy executive at the corporate headquarters in New York with an opulent suburban home, wife, Rachel, and two kids – one son and one daughter. Despite his differing lifestyle from the members of the Scranton branch, David tolerates and understands the eccentricities and flaws of Regional Manager Michael Scott, and appreciates employees Jim Halpert and Toby Flenderson. He is let go in the sixth season following the absorption of Dunder Mifflin by Sabre. He later sells his patent for a toy vacuum, called "Suck It," to the U.S. military for $20 million and subsequently acquires Dunder Mifflin for an undisclosed sum of money, becoming CEO in the eighth-season finale, "Free Family Portrait Studio".

"Beach Games" is the twenty-third episode of the third season of the American version of The Office and the 51st of the series. In this episode, the office goes to a nearby lake for some "beach games". It is revealed that Michael is being interviewed for a position at corporate and that the winner of the beach games will become regional manager. Meanwhile, Dwight and Angela sabotage Andy, and Pam spends her day taking notes of the office workers' activities.