<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2018-11-09</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>12:00:00</finalEffectivenessDispTime>
        <form>S-4</form>
        <filer>
            <cik>0000813828</cik>
            <entityName>CBS CORP</entityName>
            <fileNumber>333-223415</fileNumber>
        </filer>
        <filer>
            <cik>0001023421</cik>
            <entityName>CBS Operations Inc.</entityName>
            <fileNumber>333-223415-01</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
