You are use the .deb file management in MacOSX 10.8.2 Mountain Lion. You can easy install dpkg (Debian Package Manager) with “MacPort”
Download :: https://distfiles.macports.org/MacPorts/
Attention! :: Before install MacPort please install XCode and XCode Command
after install MacPort Complete, please go to LaunchPad => Other => Terminal
type command
sudo port install dpkg |
and type your password to continue install
enjoy.. ^_^