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

    <schemaVersion>X0203</schemaVersion>

    <exchange>
        <cik>0001143313</cik>
        <entityName>NYSE MKT LLC</entityName>
    </exchange>

    <issuer>
        <cik>813828</cik>
        <entityName>CBS CORP</entityName>
        <fileNumber>001-09553</fileNumber>
        <address>
            <street1></street1>
            <street2></street2>
            <city></city>
            <stateOrCountryCode></stateOrCountryCode>
            <stateOrCountry></stateOrCountry>
            <zipCode></zipCode>
        </address>
        <telephoneNumber></telephoneNumber>
    </issuer>

    <descriptionClassSecurity>7.625% Senior Debentures due 2016</descriptionClassSecurity>

    <ruleProvision>17 CFR 240.12d2-2(a)(2)</ruleProvision>

    <signatureData>
        <signatureName>Benjamin Sawyer</signatureName>
        <signatureTitle>Manager</signatureTitle>
        <signatureDate>2016-01-19</signatureDate>
    </signatureData>
</notificationOfRemoval>
