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Exhibit 21

Subsidiaries of CBS Corporation owned greater than 50%

Domestic

Subsidiary Name	Place of Incorporation or Organization
13 Radio Corporation	Delaware
90210 Productions, Inc.	California
A.S. Payroll Company, Inc.	California
Aaron Spelling Productions, Inc.	California
Acorn Pipe Line Company	Texas
Acorn Properties, Inc.	Texas
Acorn Trading Company	Texas
Addax Music Co., Inc.	Delaware
Aetrax International Corporation	Delaware
Ages Electronics, Inc.	Delaware
Ages Entertainment Software LLC	Delaware
All is Forgiven Productions (general partnership)	California
All Media Inc.	Delaware
ALTSIM Inc.	Delaware
Amadea Film Productions, Inc.	Texas
Amazing Race Productions Inc.	Delaware
Anastasia Advertising Art, Inc.	Florida
A-R Acquisition Corp.	Delaware
Around The Block Productions, Inc.	Delaware
Aspenfair Music, Inc.	California
Atlanta Bus Shelters	Georgia
Atlanta Television Station WUPA Inc.	Delaware
Atlantic Prospect, Inc.	New York
Audio House, Inc., The	California
Avery Productions LLC	Delaware
BAPP Acquisition Corporation	Delaware
Bay County Energy Systems, Inc.	Delaware
Bay Resource Management, Inc.	Delaware
Beverlyfax Music, Inc.	California
Big Ticket Music Inc.	Delaware
Big Ticket Pictures Inc.	Delaware
Big Ticket Productions Inc.	Delaware
Big Ticket Television Inc.	Delaware
Blackrock Insurance Corporation	New York

1

Blue Cow Inc.	Delaware
Bombay Hook LLC	Delaware
Bonneville Wind Corporation	Utah
Branded Productions, Inc.	California
Brotherhood Productions Inc.	Rhode Island
Bruin Music Company	Delaware
Bustop Shelters of Nevada, Inc.	Nevada
C&W Land Corporation	New Jersey
C-28 FCC Licensee Subsidiary, LLC	Delaware
Caroline Film Productions, Inc.	California
CBS Broadcast International Asia Inc.	New York
CBS Broadcasting Inc.	New York
CBS Consumer Products Inc.	Delaware
CBS Corporate Services Inc.	Delaware
CBS Dallas Media, Inc.	Delaware
CBS Dallas Ventures, Inc.	Texas
CBS General Entertainment Australia Inc.	Delaware
CBS Mass Media Corporation	Delaware
CBS Music LLC	Delaware
CBS News Communications Inc.	New York
CBS Operations Inc.	Delaware
CBS Outdoor Group Inc.	Delaware
CBS Outdoor Inc.	Delaware
CBS Outdoor L.A. Inc.	Delaware
CBS Outdoor Mexico Inc.	Delaware
CBS Overseas Inc.	New York
CBS Radio East Holdings Corporation	Delaware
CBS Radio East Inc.	Delaware
CBS Radio Holdings Corp. of Chesapeake	Delaware
CBS Radio Holdings Corp. of Massachusetts	Delaware
CBS Radio Holdings Corp. of Orlando	Delaware
CBS Radio Holdings, Inc.	Virginia
CBS Radio Inc.	Delaware
CBS Radio Inc. of Atlanta	Delaware
CBS Radio Inc. of Baltimore	Delaware
CBS Radio Inc. of Boston	Delaware
CBS Radio Inc. of Chesapeake	Delaware
CBS Radio Inc. of Chicago	Delaware
CBS Radio Inc. of Detroit	Delaware
CBS Radio Inc. of Florida	Delaware
CBS Radio Inc. of Glendale	Delaware

2

CBS Radio Inc. of Illinois	Delaware
CBS Radio Inc. of Los Angeles	Delaware
CBS Radio Inc. of Maryland	Delaware
CBS Radio Inc. of Michigan	Delaware
CBS Radio Inc. of Northern California	Delaware
CBS Radio Inc. of Philadelphia	Delaware
CBS Radio Inc. of Tampa	Delaware
CBS Radio Inc. of Washington	Delaware
CBS Radio Inc. of Washington, D.C.	Delaware
CBS Radio KFRC-AM Inc.	Delaware
CBS Radio KFRC-FM, Inc.	Delaware
CBS Radio Media Corporation	Delaware
CBS Radio Network, Inc.	Delaware
CBS Radio of Cleveland Inc.	Delaware
CBS Radio of Portland Inc.	Delaware
CBS Radio of Sacramento Inc.	Pennsylvania
CBS Radio Partner I Inc.	Delaware
CBS Radio Promotions Group Inc.	Delaware
CBS Radio Sales Company	Delaware
CBS Radio Services Inc.	Delaware
CBS Radio Stations Inc.	Delaware
CBS Radio Technical Services Inc.	Delaware
CBS Radio Texas Partner II Inc.	Delaware
CBS Radio Tower Inc.	Delaware
CBS Radio Ventures, Inc.	Delaware
CBS Radio WLIF, Inc.	Maryland
CBS Radio WLIF-AM, Inc.	Maryland
CBS Radio WPGC (AM), Inc.	Delaware
CBS Services Inc.	Delaware
CBS Sports Inc.	Delaware
CBS Stations Group Texas L.P.	Texas
CBS Studios Inc.	Delaware
CBS Studios Overseas Productions Inc.	Delaware
CBS Subsidiary Management Corp.	Delaware
CBS Survivor Productions Inc.	Delaware
CBS Technology Corporation	Delaware
CBS Television Stations Inc.	Delaware
CBS/UPN Television Stations Inc.	Delaware
Centurion Satellite Broadcast Inc.	Delaware
CCG Ventures, Inc.	Delaware

3

Central Fidelity Insurance Co.	Vermont
Channel 28 Television Station, Inc.	Delaware
Channel 34 Television Station LLC	Delaware
Charter Crude Oil Company	Texas
Charter Futures Trading Company	Texas
Charter International Oil Company	Texas
Charter Media Company	Delaware
Charter Oil Company	Florida
Charter Oil Services, Inc.	Texas
Chazo Productions Inc.	Delaware
Classless Inc.	Delaware
Columbia Television, Inc.	New York
Commissioner.com, Inc.	New York
Compelling Music LLC	California
Consolidated Caguas Corporation	Delaware
Delaware Resource Beneficiary, Inc.	Delaware
Delaware Resource Lessee Trust	Delaware
Delaware Resource Management, Inc.	Delaware
Design-Graphics, Inc.	Florida
Desilu Productions Inc.	Delaware
Detroit Television Station WKBD Inc.	Virginia
Dutchess Resource Management, Inc.	Delaware
Dynamic Soap, Inc.	California
Eagle Direct, Inc.	Delaware
Elite Productions Inc.	Delaware
Eighth Century Productions	Delaware
Elysium Productions Inc.	Delaware
Energy Development Associates Inc.	Delaware
EPI Music LLC	California
Erica Film Productions, Inc.	California
ET Asia Entertainment Group LLC	Delaware
ET Media Group Inc.	Delaware
Evergreen Programs LLC	New York
EWB Corporation	Delaware
Eye Explorations Inc.	Delaware
Eye Net Works Inc.	Delaware
Eye Productions Inc.	Delaware
Fifty-Sixth Century Antrim Iron Company, Inc.	Delaware
Film Intex Corporation	Delaware
First Hotel Investment Corporation	Delaware

4

Forty-Fourth Century Corporation	Delaware
Four Crowns, Inc.	Delaware
French Street Management LLC	Delaware
Front Street Management Inc.	Delaware
G&L Sign Manufacturing Corp.	Puerto Rico
G&W Leasing Company	Delaware
G&W Natural Resources Company, Inc.	Delaware
Games Exchange Inc.	Delaware
Gateway Fleet Company	Pennsylvania
GLD Holdings. L.L.C.	Delaware
Glendale Property Corp.	Delaware
Glory Productions Inc.	Delaware
Gloucester Titanium Company, Inc.	Delaware
GNS Productions Inc.	Delaware
GolfWeb	California
Gorgen, Inc.	California
Grammar Productions Inc.	Delaware
Granite Productions Inc.	California
Green Tiger Press, Inc.	California
Gregory Environmental Systems, L.P.	Delaware
Group W Television Stations, L.P.	Delaware
Gulf & Western Indonesia, Inc.	Delaware
Hamilton Projects, Inc.	New York
Hemisphere Broadcasting Corporation	Delaware
Hit Radio, Inc.	New York
HR Acquisition Corp.	Delaware
Image Edit, Inc.	Delaware
IMR Acquisition Corp.	Delaware
Independent Petrochemical Corporation	Ohio
INFCO Network Inc.	Delaware
Infinity Outdoor of Florida Holding Co.	Delaware
Infinity Outdoor of Florida Inc.	Florida
Inside Edition Inc.	New York
Interstitial Programs Inc.	Delaware
Irvine Games Inc.	Delaware
Irvine Games USA Inc.	Delaware
Jumbo Ticket Songs Inc.	Delaware
Just U Productions, Inc.	California
K.W.M., Inc.	Delaware
Katled Systems Inc.	Delaware

5

Kilo Mining Corporation	Pennsylvania
King World Corporation	Delaware
King World Development Inc.	California
King World Direct Inc.	Delaware
King World Media Sales Inc.	Delaware
King World Merchandising, Inc.	Delaware
King World Productions, Inc.	Delaware
King World Studios West Inc.	California
King World/CC Inc.	New York
Kings Island Company	Delaware
KUTV Holdings, Inc.	Delaware
KW Development Inc.	California
KWP Studios Inc.	California
KWTS Productions Inc.	California
Large Ticket Songs Inc.	Delaware
Laurel Entertainment LLC	Delaware
Levitt Property Managers, Inc.	California
Los Angeles Television Station KCAL LLC	Delaware
Low Key Productions Inc.	Delaware
LT Holdings Inc.	Delaware
Magic Molehill Productions, Inc.	California
Matlock Company, The	Delaware
Mattalex Corporation	Delaware
Melrose Productions Inc.	California
Meredith Productions LLC	Delaware
Merlot Film Productions, Inc.	California
Merritt Inc.	Delaware
Miami Television Station WBFS Inc.	Delaware
MVP.com Sports, Inc.	Delaware
National Advertising Company	Delaware
New Jersey Zinc Exploration Company, The	Delaware
New York Subways Advertising Co., Inc.	Delaware
Nicki Film Productions, Inc.	Delaware
North Shore Productions Inc.	Delaware
NTA Films, Inc.	New York
O Good Songs Company	California
O'Connor Combustor Corporation	California
OM/TV Productions Inc.	Delaware
OS Bus, Inc.	Georgia
OS Florida, Inc.	Florida

6

OSI Tall Wall Media, LLC	California
Our Home Productions Inc.	Delaware
Outdoor Management Network, Inc.	California
Outdoor Media Displays Posters, Inc.	Puerto Rico
Outdoor Systems (New York), Inc.	New York
Outdoor Systems Electrical Corp.	New York
Outdoor TDI LLC	Delaware
Outlet Networks Inc.	Delaware
Paramount (PDI) Distribution Inc.	Delaware
Paramount Advertiser Services Inc.	Delaware
Paramount Asia Inc.	Delaware
Paramount Communications Technology Group Inc.	Delaware
Paramount Entertainment Services Inc.	Delaware
Paramount Parks Experience Inc.	Nevada
Paramount Parks Global Services Inc.	Delaware
Paramount Parks Inc.	Delaware
Paramount Television Service, Inc.	Delaware
Part-Time Productions Inc.	Delaware
PCCGW Company, Inc.	Delaware
PCI Canada Inc.	Delaware
PCI Network Partner II Inc.	Delaware
PCI Network Partner Inc.	Delaware
Permutation Productions Inc.	Delaware
Philadelphia Television Station WPSG Inc.	Delaware
Pittsburgh Television Station WNPA Inc.	Delaware
PMV Productions, Inc.	Delaware
Possum Point Incorporated	Delaware
Pottle Productions, Inc.	California
Preye, Inc.	California
Proxy Music LLC	California
PSG of PHA Inc.	Virginia
Quemahoning Coal Processing Company	Pennsylvania
Radford Studio Center Inc.	California
Radio Data Group, Inc.	Virginia
Raven Media LLC	Delaware
Real TV Music Inc.	Delaware
Recovery Ventures Inc.	Delaware
Republic Distribution LLC	Delaware
Republic Entertainment LLC	Delaware

7

Republic Pictures Enterprises LLC	Delaware
Republic Pictures Productions LLC	California
RH Productions Inc.	California
RTV News Inc.	Delaware
RTV News Music Inc.	Delaware
Sacramento Television Stations Inc.	Delaware
Salm Enterprises, Inc.	California
San Francisco Television Station KBHK Inc.	Virginia
San Francisco Walls, Inc.	California
Saucon Valley Iron and Railroad Company, The	Pennsylvania
SBX Acquisition Corp.	Delaware
Scott-Mattson Farms, Inc.	Florida
SDI Raven LLC	Delaware
SEG Equity Holdings, Inc.	Delaware
Ship House, Inc.	Florida
Show Works Productions Inc.	Delaware
Showtime Live Entertainment Inc.	Delaware
Showtime Marketing Inc.	Delaware
Showtime Networks Inc.	Delaware
Showtime Networks Inc. (U.K.)	Delaware
Showtime Networks Satellite Programming Company	Delaware
Showtime Online Inc.	Delaware
Showtime Pictures Development Company	Delaware
Showtime Satellite Networks Inc.	Delaware
Showtime/Sundance Holding Company Inc.	Delaware
SIFO One Inc.	Delaware
SIFO Two Inc.	Delaware
Simon & Schuster Global Services Inc.	Delaware
Simon & Schuster International Inc.	Delaware
Simon & Schuster, Inc.	New York
Soapmusic Company	Delaware
Solar Service Company	Delaware
SongFair Inc.	Delaware
Spelling Daytime Songs Inc.	Delaware
Spelling Daytime Television Inc.	Delaware
Spelling Entertainment Group LLC	Delaware
Spelling Entertainment LLC	Delaware
Spelling Satellite Networks Inc.	California
Spelling Television Inc.	Delaware
SportsLine.com, Inc.	Delaware

8

St. Johns Realty Investors	Massachusetts
Starfish Productions Inc.	Florida
Stargate Acquisition Corp.	Delaware
Stargate Acquisition Corp. One	Delaware
Stranglehold Productions, Inc.	California
Sunset Beach Productions, Inc.	Delaware
T & R Payroll Company	Delaware
Taylor Forge Memphis, Inc.	Delaware
TDI Canada Ltd.	Delaware
TDI Northwest, Inc.	Washington
TDI Worldwide, Inc.	Delaware
Television Station KTXA LP	Delaware
Television Station WTCN LLC	Delaware
Television Station WWHB LLC	Delaware
Television Stations Group Partner I Inc.	Virginia
Television Stations Group Partner II LLC	Delaware
Texas CBS Radio Broadcasting L.P.	Delaware
Texas CBS Radio L.P.	Delaware
Thaxton Management, LLC	Massachusetts
They Productions Inc.	Delaware
Things of the Wild Songs Inc.	Delaware
Third Century Company	Delaware
Thirteenth Century Corporation	Delaware
Thirtieth Century Corporation	Delaware
Timber Purchase Company	Florida
Titus Productions, Inc.	California
TMRG, Inc.	Delaware
Toe-To-Toe Productions Inc.	Delaware
Torand Payroll Company	Delaware
Torand Productions Inc.	Delaware
Total Warehouse Services Corporation	Delaware
Trans-American Resources, Inc.	Delaware
Transportation Displays Inc.	Delaware
TSM Services Inc.	Delaware
Tube Mill, Inc.	Alabama
TV Scoop Inc.	Delaware
UCGI, Inc.	Delaware
Universal American Corporation	Delaware
UPN (general partnership)	Delaware
UPN Holding Company, Inc.	California
UPN Properties, Inc.	California

9

UPN Television Stations Inc.	Delaware
Ureal Productions Inc.	Delaware
VE Development Company	Delaware
VE Drive Inc.	Delaware
VE Television Inc.	Delaware
VI Services Corporation	Delaware
VIA Aircraft Management Inc.	Delaware
Viacom Broadcasting West Inc.	Delaware
Viacom Communications Services Inc.	Delaware
Viacom Corporate Services Inc.	Delaware
Viacom DBS Inc.	Delaware
Viacom Employee Services Inc.	Delaware
Viacom Executive Services Corporation	Delaware
Viacom Film Funding Company Inc.	Delaware
Viacom First Run Development Company Inc.	Delaware
Viacom First Run Limited	Delaware
Viacom Foundation Inc. (not for profit corporation)	New York
Viacom IDA Inc.	Delaware
Viacom Investments Inc.	Delaware
Viacom IRB Acquisition Inc	Delaware
Viacom Japan Inc.	New York
Viacom K-Band Inc.	Delaware
Viacom Networks Inc.	New York
Viacom Outdoor Sports Marketing Inc.	Delaware
Viacom Phoenix Inc.	Delaware
Viacom Pictures Inc.	Delaware
Viacom Pictures Movie Music LLC	Delaware
Viacom Pictures Overseas Inc.	Delaware
Viacom Pictures Songs Inc.	Delaware
Viacom PNW Sports Inc.	Delaware
Viacom Productions LLC	Delaware
Viacom Receivables Funding II Corporation	Delaware
Viacom Receivables Funding III Corporation	Delaware
Viacom Retail Stores, Inc.	Delaware
Viacom Satellite News Inc.	Delaware
Viacom Services Inc.	Delaware
Viacom Shopping Inc.	Delaware
Viacom World Wide Ltd.	New York
Viacom/Westinghouse of PA Inc.	Delaware
Via-Sac Music Inc.	Delaware
VISI Services Inc.	Delaware

10

Visions Productions, Inc.	New York
VJK Inc.	Delaware
VNM Inc.	Delaware
VP Direct Inc.	Delaware
VP Programs Inc.	California
VSC Compositions LLC	New York
VSC Music LLC	New York
Waste Resource Energy, Inc.	Delaware
WBCE Corp.	New York
WCC FSC I, Inc.	Delaware
WCC Project Corp.	Delaware
Western Row Properties, Inc.	Ohio
Westinghouse Aircraft Leasing Inc.	Delaware
Westinghouse Asset Management Inc.	Delaware
Westinghouse Canada Holdings L.L.C.	Delaware
Westinghouse CBS Holding Company, Inc.	Delaware
Westinghouse Electric Corporation	Delaware
Westinghouse Environmental Management Company Of Ohio, Inc.	Delaware
Westinghouse Hanford Company	Delaware
Westinghouse Holdings Corporation	Delaware
Westinghouse Idaho Nuclear Company, Inc.	Delaware
Westinghouse Investment Corporation	Delaware
Westinghouse Licensing Corporation	Pennsylvania
Westinghouse Reinvestment Corporation, LLC	Delaware
Westinghouse World Investment Corporation	Delaware
W-F Productions, Inc.	Delaware
Wilshire Entertainment Inc.	Delaware
Wilshire/Hauser Company	Delaware
Wilson-Curtis, Inc.	Missouri
World Volleyball League, Inc.	New York
Worldvision Enterprises (United Kingdom), Ltd.	New York
Worldvision Enterprises of Canada, Limited	New York
Worldvision Enterprises LLC	New York
Worldvision Home Video LLC	New York
WPIC Corporation	Delaware
WT Animal Music Inc.	Delaware
WT Productions Inc.	Delaware
WV Productions, Inc.	Delaware
York Resource Energy Systems, Inc.	Delaware
Young Reader's Press, Inc.	Delaware

11

Foreign

Subsidiary Name	Place of Incorporation or Organization
1020917 Ontario Inc.	Canada (Ontario)
14 Hours Productions Inc	Canada (Ontario)
1554994 Ontario Inc.	Canada (Ontario)
176309 Canada Inc.	Canada (Federal)
4400 Productions Inc.	Canada (B.C.)
559733 British Columbia Ltd.	Canada (B.C.)
730806 Alberta Ltd.	Canada (Alberta)
Abaco Farms, Limited	Bahamas
Agency Films Inc.	Canada (Ontario)
Amanda Productions Inc	Canada (Ontario)
Amber Productions Inc.	Canada (B.C.)
Antilles Oil Company, Inc.	Puerto Rico
Are We Having Fun Yet? Productions Inc	Canada (B.C.)
Bahamas Underwriters Services Limited	Bahamas
Butterick Road Productions Inc.	Canada (Ontario)
Cania Productions Inc.	Canada (Ontario)
Cayman Overseas Reinsurance Association	Cayman Islands
CBS Broadcast International BV	The Netherlands
CBS Broadcast International of Canada, Ltd.	Canada (Ontario)
CBS Broadcast Services Limited	London, UK
CBS Canada Co.	Canada (Nova Scotia)
CBS Canadian Film and Television Inc.	Canada (Ontario)
CBS Pictures Canada Inc.	Canada (Ontario)
CBS International Television Australia Pty. Limited	Australia
CBS International Television Canada Inc.	Canada (Ontario)
CBS Productions Inc.	Canada (Ontario)
CBS TeleNoticias do Brasil Ltda. (IN LIQUIDATION)	Brazil
Charter International Finance N.V.	Netherlands Antilles
Charter Oil (Bahamas) Limited	Bahamas
Charter Oil Specialities Limited	Bahamas
Cinema Dominicana S.A.	Dominican Republic
Climate Productions Inc.	Canada (Ontario.)
Danger Productions Inc	Canada (Ontario)
DC Films Inc.	Canada (B.C.)
Defenders Productions Inc.	Canada (Ontario)
Distribuidara de Publicidad Exterior Dipex SA	Spain

12

Etablissements Pegouret SA	France
Famous Players Investments B.V.	Netherlands
GFB Productions Inc.	Canada (Ontario)
Giraudy Viacom Outdoor SA	France
Go Outdoor Systems Holdings S.A.	France
Grand Bahamas Petroleum Company Limited	Bahamas
Grande Alliance Co. Ltd.	Cayman Islands
GS Films Inc.	Canada (Ontario)
Gulf & Western do Brazil Industria e Comercio Limitada (IN LIQUIDATION)	Brazil
Gulf & Western International NV	Netherlands Antilles
Gulf & Western Limited	Bahamas
Haunted Productions Inc.	Canada (B.C.)
Heartland Productions Inc.	Canada (Alberta)
Inprime Investments Limited	British Virgin Islands
International Raw Materials Limited	Bahamas
Intersales BV	Netherlands
Jake Productions Inc	Canada (B.C.)
Justice Productions Inc.	Canada (Ontario)
L23 Productions Inc.	Canada (Ontario)
LDI Limited	UK
Level Nine Productions Inc.	Canada (B.C.)
List Productions Inc.	Canada (Ontario)
LS Productions Inc.	Canada (Ontario)
Magic Hour Productions, Ltd.	Canada (B.C.)
Mars Film Produzione S.P.A. (IN LIQUIDATION)	Italy
Maxi Crown B.V.	Netherlands
Mayday Productions Inc	Canada (Ontario)
Media Trend S.R.L.	Italy
Mega Publicidad Exterior SL	Spain
Metro Poster Advertising Ltd.	Ireland
Metrobus Advertising Limited	UK
Mobi Espace SARL	France
New CORAL Ltd.	Cayman Islands
New Providence Assurance Company Limited	Bahamas

13

Number One FSC Ltd.	US Virgin Islands
Orpheus Productions Inc.	Canada (B.C)
Outdoor Images Limited	UK
Overseas Services B.V.	Netherlands
Paramount Italia Srl	Italy
Paramount Parks International B.V.	Netherlands
Paramount Pictures (U.K.) Limited.	UK
Paramount Show Services International LDC	Cayman Islands
Paramount Television International Services, Ltd.	Bermuda
Paramount Television Limited	UK
Peak FSC, Ltd.	Bermuda
Pentagon Productions Inc.	Canada (Ontario)
Platinum Television Productions Inc.	Canada (Ontario)
Pocket Books of Canada, Ltd.	Canada (Federal)
Prospect Company Ltd.	Cayman Islands
Publishing FSC Ltd.	US Virgin Islands
R.G.L. Realty Limited	UK
Raianna Productions Inc.	Canada (Federal)
Republic Pictures Corporation of Canada, Ltd.	Canada
Republic Pictures Netherlands Antilles N.V. (IN LIQUIDATION)	Netherlands Antilles
Ripple Vale Holdings Limited	British Virgin Islands
Roadshow Advertising Ltd.	Ireland
RWS Productions Inc.	Canada (B.C.)
Sagia Productions Inc.	Canada (Ontario)
Season Four Sentinel Productions Inc.	Canada (B.C.)
Season Four Soul Food Productions Inc.	Canada (Ontario)
Season Three Seven Days Productions Inc.	Canada (B.C.)
Season Three Soul Food Productions Inc.	Canada (Federal)
Season Three Viper Productions Inc.	Canada (B.C.)
Season Two CI Productions Inc.	Canada (Ontario)
Sentinel Productions Inc.	Canada (B.C.)
Servicios Administrativos America, S de RL de CV	Mexico

14

Servicios Westinghouse De Chile (IN LIQUIDATION)	Chile
SF Films Inc.	Canada (Ontario)
Showtime UK Holdings Limited*	UK
Showtime Ventures Limited	UK
Signways Holdings Limited	Ireland
Simon & Schuster (Australia) Pty. Limited	Australia
Simon & Schuster (U.K.) Limited	UK
Simon & Schuster of Canada (1976) Ltd.	Canada (Federal)
Sky Blue Investments Limited	Jersey
Spelling Television (Canada) Inc.	Canada (B.C.)
Spelling Television Quebec Inc.	Canada (Federal)
Split Decision Productions Inc.	Canada (B.C.)
Sportsline Europe Limited	UK
Sportsline UK Limited	UK
St. Francis Ltd.	Cayman Islands
St. Ives Company Ltd.	Cayman Islands
Streak Productions Inc.	Canada (Ontario)
SU 2 Productions Inc.	Canada (Ontario)
TB Productions Inc.	Canada (Ontario)
TDI (BP) Limited	UK
TDI (FB) Limited	UK
TDI Buses Limited	UK
TDI France Holding SAS	France
TDI Holdings Limited	UK
TDI Luxembourg Sarl	Luxembourg
TDI Mail Holdings Limited	UK
TDI Transit Advertising Limited	UK
Tele-Vu Ltee.	Canada (Federal)
TMI International B.V.	Netherlands
Two of Us Films Inc.	Canada (Ontario)
Ultra Productions Inc.	Canada (Ontario)
Viacom A.G.	Switzerland
Viacom Canada Inc.	Canada (Federal)
Viacom Enterprises Canada Ltd.	Canada (Federal)

15

Viacom Finanz AG	Switzerland
Viacom Holdings (Germany) B.V.	Netherlands
Viacom Holdings (Germany) II B.V.	Netherlands
Viacom International (Netherlands) B.V.	Netherlands
Viacom International Canada Ltd.	Canada (Ontario)
Viacom International Holdings B.V.	Netherlands
Viacom International Pty. Limited	Australia
Viacom Middle East Holdings VOF	Netherlands Antilles
Viacom Outdoor (Beijing) Ltd.	China
Viacom Outdoor Advertising Limited	Ireland
Viacom Outdoor BV	Netherlands
Viacom Outdoor Holding Srl	Italy
Viacom Outdoor Limited	UK
Viacom Outdoor Limited	Northern Ireland
Viacom Outdoor Mexico S De RL de CV	Mexico
Viacom Outdoor Norte SL	Spain
Viacom Outdoor SA	Spain
Viacom Outdoor Srl	Italy
Viacom UK Limited	UK
Viper Productions Inc.	Canada (B.C.)
WCC FSC III, Inc.	Virgin Islands
WCC FSC IX, Inc.	Virgin Islands
WCC FSC V, Inc.	Bermuda
WCC FSC VIII, Inc.	Virgin Islands
Weicom Media Limited	Hong Kong
Westinghouse (New Zealand) Ltd.	New Zealand
Westinghouse Corporate Resources	UK
Westinghouse Electric Europe Coordination Center SA	Belgium
Westinghouse Electric GmbH, Birsfelden	Switzerland
Westinghouse Foreign Sales Corporation	Barbados
Westinghouse Wireless Communications Products, SRL de CV	Mexico
Winning Productions Inc.	Canada (Ontario)
Woburn Insurance Ltd.	Bermuda
Worldvision Enterprises (France) S.A.R.L.	France
Worldvision Enterprises de Venezuela	Venezuela
Worldvision Enterprises Latino-Americana, S.A.	Panama
Worldvision Enterprises, GmbH	Germany
Worldvision Filmes do Brasil, Ltda.	Brazil
Worldvision Foreign Sales Corporation	US Virgin Islands
WVI Films BV	Netherlands

16

Yellams LDC	Cayman Islands
YP Productions Inc.	Canada (Ontario)
Zone Broadcasting Showtime (Turkey) Limited	UK

17

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