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It depends. Sir can have different meanings depending on context.

If used as a polite way of addressing a man ; 'meneer'

If used to address a male teacher; 'meneer' (in highschool) 'meester' (in elementary school)

At the beginning of a letter ((Dear) Sir,); (Geachte) 'heer'

A title used before the first name of a knight or baronet; I don't think we would actually translate it here, since it is an English title. Sir Winston Churchill remains Sir Winston Churchill. Sir Launcelot is called 'ridder' Lancelot in Dutch, but I don't really think this is the same thing.

Maybe if you were a bit more specific about the context I could be of more help.