-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 IdRgIdeDG5Fl84XUrj7QSz0UCEOmRceAbA7BDox/2g26+qxwbQ5PGzGM8GXQuo6O
 gySIZUB9eei57tRef6rsVQ==

<SEC-DOCUMENT>0000897101-06-002628.txt : 20061219
<SEC-HEADER>0000897101-06-002628.hdr.sgml : 20061219
<ACCEPTANCE-DATETIME>20061219165809
ACCESSION NUMBER:		0000897101-06-002628
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20061219
FILED AS OF DATE:		20061219
DATE AS OF CHANGE:		20061219

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CNS INC /DE/
		CENTRAL INDEX KEY:			0000814258
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
		IRS NUMBER:				411580270
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 39802
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55439
		BUSINESS PHONE:		6128206696

	MAIL ADDRESS:	
		STREET 1:		PO BOX 39802
		STREET 2:		PO BOX 39802
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55439

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			PERKINS RICHARD W
		CENTRAL INDEX KEY:			0001030317

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-16612
		FILM NUMBER:		061287121

	BUSINESS ADDRESS:	
		STREET 1:		730 EAST LAKE STREET
		CITY:			WAYZATA
		STATE:			MN
		ZIP:			55391
		BUSINESS PHONE:		9524738367

	MAIL ADDRESS:	
		STREET 1:		730 EAST LAKE STREET
		CITY:			WAYZATA
		STATE:			MN
		ZIP:			55391
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>cns064947perkins_4ex.xml
<DESCRIPTION>FORM 4
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-12-19</periodOfReport>

    <notSubjectToSection16>1</notSubjectToSection16>

    <issuer>
        <issuerCik>0000814258</issuerCik>
        <issuerName>CNS INC /DE/</issuerName>
        <issuerTradingSymbol>CNXS</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001030317</rptOwnerCik>
            <rptOwnerName>PERKINS RICHARD W</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>7615 SMETANA LANE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>EDEN PRAIRIE</rptOwnerCity>
            <rptOwnerState>MN</rptOwnerState>
            <rptOwnerZipCode>55344</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2006-12-19</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>D</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>72039</value>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option (Option to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>11.37</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-12-19</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>D</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>15000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>26.13</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <value>2013-10-13</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>15000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option (Option to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>21.38</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-12-19</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>D</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>5985</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>16.12</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <value>2016-05-01</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>5985</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Shares disposed of pursuant to an Agreement and Plan of Merger dated as of October 8, 2006 among GlaxoSmithKline plc,
 Platform Acquisition Corporation and CNS, Inc., as amended, pursuant to which each share of CNS common stock issued and
 outstanding at the effective time of the merger was converted into the right to receive $37.50 per share in cash, less
 applicable withholding tax and without interest.</footnote>
        <footnote id="F2">At the effective time of the merger pursuant to an Agreement and Plan of Merger dated as of October 8, 2006 among
 GlaxoSmithKline plc, Platform Acquisition Corporation and CNS, Inc., as amended, all of the CNS stock options outstanding
 became fully vested, were cancelled and were converted into the right to receive the excess, if any, of $37.50 over the
 exercise price of the stock option for each share of CNS common stock subject to the option, less applicable withholding tax
 and without interest.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ By Michael Weber, Attorney-In-Fact</signatureName>
        <signatureDate>2006-12-19</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----