The thread title says "disconnecting means," and the first post talks about "main breaker." Those are different concepts. A panel never, never needs a disconnecting means, not even if it is the main service panel. It is the building, not the panel, that requires a disconnecting means. That said, a panel will require overcurrent protection. A main breaker can provide that protection, and so can an upstream fuse or breaker. As it turns out, the device that is providing the overcurrent protection will also serve as a means of disconnecting power to the panel, but that is not the specific requirement called for in the code.