This study investigates the application of queuing theory to enhance customer service efficiency in Nigerian deposit money banks using a desk review approach. The objectives were to synthesize existing empirical evidence on queuing models, evaluate their effectiveness in managing waiting times, and identify research gaps for developing a conceptual framework for queue management. Secondary data were collected from peer-reviewed journals, conference proceedings, and industry reports published between 2010 and 2024 through platforms such as Elsevier, ScienceDirect, and ResearchGate. Findings reveal that inefficient queue management remains a major challenge, causing long waiting times and reduced customer satisfaction. Multi-server models, simulation-based approaches, and predictive analytics were effective in optimizing teller allocation and improving service delivery, though adoption of advanced technology-driven solutions in Nigerian banks is limited. The study concludes that integrating queuing theory with technology and effective staff scheduling can significantly enhance operational efficiency. Recommendations include adopting multi-server and simulation models, leveraging AI-driven queue management, and establishing regulatory benchmarks for service efficiency.