CBS公司（英语：CBS Corporation）是一家专注于商业广播、出版、广告牌和电视节目制作的美国大众传媒公司。公司总裁兼首席执行官莱斯利·穆恩维斯和雷石东。

CBS Corporation is an American mass media corporation focused on commercial broadcasting, publishing, and television production, with most of its operations in the United States. The president and chief executive of the company is Leslie Moonves. Sumner Redstone, owner of National Amusements, is CBS's majority shareholder and serves as executive chairman. The company began trading on the NYSE on January 3, 2006. Until then, the corporation was known as Viacom, and is the legal successor to said company. A new company, keeping the Viacom name, was spun off from CBS. CBS, not Viacom, retains control of over-the-air television (CBS, CW) and radio broadcasting, TV production and distribution, publishing, pay-cable, basic cable (Pop), and recording formerly owned by the larger company. CBS has its headquarters in CBS Building, Midtown, Manhattan, New York City, United States.