Roberto Calvi was an Italian banker, dubbed "God's Banker" by the press because of his close business dealings with the Holy See. He was a native of Milan and was chairman of Banco Ambrosiano, which collapsed in one of Italy's biggest political scandals.

Banco Ambrosiano was an Italian bank that was established in 1896 and collapsed in 1982. The Vatican-based Institute for the Works of Religion, commonly known as the Vatican Bank, was Banco Ambrosiano's main shareholder. The Vatican Bank was accused of funnelling covert United States funds to the Polish trade union Solidarity and to the Nicaraguan Contras through Banco Ambrosiano.