CBS Corporation
| Logo used from 2006 to 2019 | |
| Headquarters at the CBS Building in New York City | |
| Company type | Public | 
|---|---|
| Industry | Mass media | 
| Predecessor | 
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| Founded | November 30, 1997 (first incarnation) December 31, 2005 (second incarnation) | 
| Defunct | April 15, 2000 (first incarnation) December 4, 2019 (second incarnation) | 
| Fate | 
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| Successor | Viacom (First incarnation) Paramount Global (Second incarnation) | 
| Headquarters | 
 | 
| Area served | Worldwide, with main operations in the United States and Australia | 
| Key people | 
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| Products | Movie production, TV production, broadcasting, cable television, record label, publishing, Internet | 
| Revenue | US$ 14.514 billion (2018) | 
| US$ 2.768 billion (2018) | |
| US$ 1.960 billion (2018) | |
| Total assets | US$ 21.86 billion (2018) | 
| Total equity | US$ 2.80 billion (2018) | 
| Owner | National Amusements (80% voting power) | 
| Number of employees | ~12,700 (2017) | 
| Divisions | CBS Entertainment Group CBS Cable Networks CBS Publishing CBS Local Media CBS Productions CBS Experiences | 
| Subsidiaries | CBS CBS News CBS Sports CBS Films CBS Interactive CBS Records CBS Sports Network CBS Television Distribution CBS Television Studios Showtime Networks Simon & Schuster TV Guide (digital assets) The CW (50%) Pop TV | 
| Website | www.cbscorporation.com (archived Dec 4, 2019) | 
| Footnotes / references Financials as of December 31, 2017. | |
CBS Corporation was an American multinational media company with interests primarily in commercial broadcasting, publishing and television production. It was split from Viacom on December 31, 2005, alongside an entirely new Viacom; both CBS Corporation and the second Viacom were controlled by National Amusements, a theater company owned by billionaire Sumner Redstone.
CBS Corporation comprised the over-the-air television broadcasting (CBS and The CW), television production and distribution, publishing, pay-cable, and recording assets that were previously owned by the first Viacom. It was the world's eighth largest entertainment company in terms of revenue and headquartered at the CBS Building in Midtown Manhattan, New York City.
CBS Corporation announced on August 13, 2019, that it would merge with Viacom for the second time to form ViacomCBS (now known as Paramount Global). The merger was completed on December 4.