CBS Corporation is an American mass media corporation that alongside Paramount Pictures is one of the flagship properties of Viacom. CBS Corporation is focused on commercial broadcasting, publishing, and television production, with most of its operations in the United States. The current President and Acting CEO is Joseph Ianniello. Sumner Redstone, owner of National Amusements, controls CBS by way of his majority ownership of the company's Class A voting stock; he also serves as Chairman Emeritus.

It is currently the world's ninth largest entertainment company in terms of revenue after The Walt Disney Company, ABC/Universal, WarnerNBC, News Corporation, Bertelsmann, Access Industries, Sony and Vivendi. The company began trading on the NYSE in 1997. Until then, the corporation was known as the Westinghouse Electric Corporation, and is the legal successor to said company. A new company, keeping the Westinghouse name, was spun off from CBS. CBS, alongside Viacom, retains control of over-the-air television broadcasting, TV production and distribution, publishing, pay-cable, basic cable, and recording. CBS has its headquarters in the CBS Building (colloquially called "Black Rock"), Midtown, Manhattan, New York City, United States.

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