<SEC-DOCUMENT>0001193125-14-325432-index.html : 20140828
<SEC-HEADER>0001193125-14-325432.hdr.sgml : 20140828
<ACCEPTANCE-DATETIME>20140828164647
ACCESSION NUMBER:		0001193125-14-325432
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20140828
DATE AS OF CHANGE:		20140828
EFFECTIVENESS DATE:		20140828

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CBS CORP
		CENTRAL INDEX KEY:			0000813828
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEVISION BROADCASTING STATIONS [4833]
		IRS NUMBER:				042949533
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-198455
		FILM NUMBER:		141072340

	BUSINESS ADDRESS:	
		STREET 1:		51 WEST 52ND STREET
		STREET 2:		35TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		2129754321

	MAIL ADDRESS:	
		STREET 1:		51 WEST 52ND STREET
		STREET 2:		35TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VIACOM INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>d773014ds8.htm
<DESCRIPTION>FORM S-8
<TEXT>
Document 1 - file: d773014ds8.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>2
<FILENAME>d773014dex5.htm
<DESCRIPTION>EX-5
<TEXT>
Document 2 - file: d773014dex5.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>d773014dex231.htm
<DESCRIPTION>EX-23.1
<TEXT>
Document 3 - file: d773014dex231.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>4
<FILENAME>d773014dex24.htm
<DESCRIPTION>EX-24
<TEXT>
Document 4 - file: d773014dex24.htm

</DOCUMENT>
</SEC-DOCUMENT>