In this thesis we investigate the connection between non-separable wavelet bases and Besov spaces. The well known results about the characterization of Besov spaces via dyadic wavelet expansions are extended for those cases where the dilation is given by a general expanding isotropic integer matrix. Beside the Quincunx matrix or the Box-spline matrix we present other scaling matrices for non-separable wavelets. Non-separable wavelets are capable to detect sufficiently precise structures that are not only horizontal, vertical or diagonal but arbitrarily orientated. So far it is not known how the proofs of the approximation theory can be adopted from the dyadic separable case to the more general non-separable case with arbitrary scaling matri...