NT 11-K

   1

                                United States
                      Securities and Exchange Commission
                           Washington, D.C.  20549
                                      
                                 Form 12b-25
                                      
                         NOTIFICATION OF LATE FILING
                                      
                  Under the Securities Exchange Act of 1934
                                      
                                      
                                June 30, 1995
                                      
                                      
                                 (Check One)

[ ] Form 10-K and Form 10-KSB   [ ] Form 20-F   [X] Form 11-K   [ ] Form 10-Q
                        and Form 10-QSB   [ ] Form N-SAR


  For Period Ended:    December 31, 1994                                   
                       _______________________________________________________

  [ ] Transition Report on Form 10-K
  [ ] Transition Report on Form 20-F
  [ ] Transition Report on Form 11-K
  [ ] Transition Report on Form 10-Q
  [ ] Transition Report on Form N-SAR
  For the Transition Period Ended ............................................



______________________________________________________________________________

  If the notification relates to a portion of the filing checked above,
identify the Item(s) to which the notification relates: .....................

 ..............................................................................

   2
Part I- - Registrant Information
_______________________________________________________________________________

  Full Name of Registrant    Westinghouse Electric Corporation

  Former Name if Applicable  
                             
                             
  Address of Principal Executive Office (Street and Number)

       11 Stanwix Street
- -------------------------------------------------------------------------------
  City, State and Zip Code   Pittsburgh, PA  15222-1384
_______________________________________________________________________________

Part II--Rules 12b-25(b) and (c)
_______________________________________________________________________________

If the subject report could not be filed without unreasonable effort or expense
and the registrant seeks relief pursuant to Rule 12b-25(b), the following
should be completed.  (Check box if appropriate).

  (a)  X  The reasons described in reasonable detail in Part III of this
form could not be eliminated without unreasonable effort or expense;

  (b)  X  The subject annual report, semi-annual report, transition
report on Form 10-K, Form 20-F, 11-K or Form N-SAR, or portion thereof will be
filed on or before the fifteenth calendar day following the prescribed due
date; or the subject quarterly report or transition report on Form 10-Q, or
portion thereof will be filed on or before the fifth calendar day following the
prescribed due date; and

  (c)  X  The accountant's statement or other exhibit required by Rule
12b-25(c) has been attached if applicable.
_______________________________________________________________________________

Part III--Narrative
_______________________________________________________________________________

State below in reasonable detail the reasons why Form 10-K and Form 10-KSB,
20-F, 11-K, 10-Q and Form 10-QSB, N-SAR, or the transition report or portion
thereof could not be filed within the prescribed period.

   The reason that the Form 11-K for the Westinghouse Savings Program (the
"Savings Program") cannot be filed timely is that Westinghouse has not received
certain reconciled financial information from Bankers Trust Company ("Bankers
Trust"), the administrative record keeper for the Savings Program.  The Savings
Program resulted from the merger of the Westinghouse Personal Savings Plan and
the Westinghouse Personal Investment Plan on October 1, 1994.  Bankers Trust
was appointed as the record keeper of the Savings Program at such time.  The
merger and the change in record keeper required the reconciliation of certain
financial information which was not completed within the prescribed period.
Accordingly, Price Waterhouse LLP was unable to complete its audit of the
financial statements of the Savings Program and issue a report thereon within
the prescribed period.
   3
_______________________________________________________________________________

Part IV-- Other information
_______________________________________________________________________________

  (1)  Name and telephone number of person to contact in regard to this
       notification

     James M. Plasynski                   (412) 642-2591
- -------------------------------------------------------------------------------
          (Name)                          (Area Code)  (Telephone Number)

  (2)  Have all other periodic reports required under section 13 or 15(d) of
the Securities Exchange Act of 1934 or section 30 of the Investment Company Act
of 1940 during the preceding 12 months or for such shorter period that the
registrant was required to file such reports(s) been filed?  If the answer is
no, identify report(s).
                                                          [X] Yes   [ ] No

  (3)  Is it anticipated that any significant change in results of operations
from the corresponding period for the last fiscal year will be reflected by the
earnings statements to be included in the subject report or portion thereof?
                                                          [ ] Yes   [X] No

  If so: attach explanation of the anticipated change, both narratively and
quantitatively, and, if appropriate, state the reasons why a reasonable
estimate of the results cannot be made.
        ........................................................................

Westinghouse Electric Corporation has caused this notification to be signed on
its behalf by the undersigned thereunto duly authorized.


                                    Westinghouse Electric Corporation

                                          
Date June 30, 1995                  By    /s/ FREDRIC G. REYNOLDS  
                                        -----------------------------
                                        Fredric G. Reynolds 
                                        Executive Vice President and
                                        Chief Financial Officer

   4
                                 EXHIBIT INDEX



Exhibit No.                   Description                   Sequential Page No.
                                                               
    1                         Accountant's Statement                  5

EX-1

   1
                                                               EXHIBIT 1

                          600 Grant Street
                          Pittsburgh, PA 15219    Telephone 412 355 6000



PRICE WATERHOUSE LLP


June 30, 1995

Mr. Earl L. McKinley
Assistant Director, Financial Control
Westinghouse Electric Corporation
11 Stanwix Street
Pittsburgh, PA 15222

Dear Mr. McKinley:

You have furnished us with a copy of your "Notification of Late Filing" on Form
12b-25 dated June 30, 1995.

We are in agreement with the comments under Part III of the Form with respect
to the reasons why we are unable to furnish our report on the financial
statements of the Westinghouse Savings Program on or before the date of the
Form 11-K of Westinghouse Electric Corporation for the year ended December 31,
1994 is required to be filed.

Yours very truly,



/s/ PRICE WATERHOUSE LLP