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Exhibit 12

CBS CORPORATION AND SUBSIDIARIES
COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES AND
RATIO OF EARNINGS TO COMBINED FIXED CHARGES AND PREFERRED STOCK DIVIDEND REQUIREMENTS
(Tabular dollars in millions)

		Three Months Ended March 31,						Twelve Months Ended December 31,
		2008			2007			2007			2006			2005			2004			2003
Earnings (loss) before income taxes		$	402.9		$	419.3		$	2,133.0		$	2,132.7		$	(7,564.4	)	$	(15,850.2	)	$	1,788.2
Add:
	Distributions from investee companies		—			3.8			7.7			8.9			9.5			12.6			1.7
	Interest expense, net of capitalized interest		138.5			139.2			570.1			564.5			719.6			693.7			715.0
	1/3 of rental expense		47.8			45.6			193.4			160.9			137.2			123.8			95.1
Total Earnings (loss)		$	589.2		$	607.9		$	2,904.2		$	2,867.0		$	(6,698.1	)	$	(15,020.1	)	$	2,600.0
Fixed charges:
	Interest expense, net of capitalized interest	$	138.5		$	139.2		$	570.1		$	564.5		$	719.6		$	693.7		$	715.0
	1/3 of rental expense		47.8			45.6			193.4			160.9			137.2			123.8			95.1
Total fixed charges		$	186.3		$	184.8		$	763.5		$	725.4		$	856.8		$	817.5		$	810.1
Ratio of earnings to fixed charges			3.2	x		3.3	x		3.8	x		4.0	x		Note a			Note a			3.2	x

Note:

(a) Earnings are inadequate to cover fixed charges due to the 2005 and 2004 non-cash impairment charges of $9.48 billion and $18.0 billion, respectively. The dollar amounts of the cover deficiencies are $7.55 billion and $15.84 billion in 2005 and 2004, respectively.

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Exhibit 12

CBS CORPORATION AND SUBSIDIARIES COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES AND RATIO OF EARNINGS TO COMBINED FIXED CHARGES AND PREFERRED STOCK DIVIDEND REQUIREMENTS (Tabular dollars in millions)