X0202 4 2007-02-22 0 0000813828 CBS CORP CBS, CBS.A 0001014064 SHEA MARTIN M 51 WEST 52ND STREET NEW YORK NY 10019 0 1 0 0 EVP, Investor Relations Class B Phantom Common Stock Units 2007-02-22 4 A 0 402.7393 31.6582 A CBS Class B common stock 402.7393 402.7393 D Phantom common stock units are payable in cash following the Reporting Person's retirement or other termination of service pursuant to the Issuer's Bonus Deferral Plan for Designated Senior Executives. Each CBS Corporation Class B Phantom common stock unit is the economic equivalent of one share of CBS Corporation Class B common stock. Acquired in connection with Reporting Person's annual bonus deferral under the Issuer's Bonus Deferral Plan for Designated Senior Executives. /s/ Shea, Martin M. 2007-02-23