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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>9999999997-07-020621.txt : 20070426
<SEC-HEADER>9999999997-07-020621.hdr.sgml : 20070426
<ACCEPTANCE-DATETIME>20070426080450
<PAPER>
ACCESSION NUMBER:		9999999997-07-020621
CONFORMED SUBMISSION TYPE:	NO ACT
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070329
FILED AS OF DATE:		20070412
DATE AS OF CHANGE:		20070426
EFFECTIVENESS DATE:		20070412

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CBS CORP
		CENTRAL INDEX KEY:			0000106413
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEVISION BROADCASTING STATIONS [4833]
		IRS NUMBER:				250877540
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		NO ACT
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-00977
		FILM NUMBER:		07041795

	BUSINESS ADDRESS:	
		STREET 1:		51 WEST 52ND STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		2129754321

	MAIL ADDRESS:	
		STREET 1:		51 WEST 52ND STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WESTINGHOUSE ELECTRIC CORP
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WESTINGHOUSE ELECTRIC & MANUFACTURING CO
		DATE OF NAME CHANGE:	19710510
</SEC-HEADER>
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<TYPE>NO ACT
<SEQUENCE>1
<FILENAME>9999999997-07-020621.paper
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This document was generated as part of a paper submission.
Please reference the Document Control Number 07041795 for access to the original document.
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