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Exhibit 12

CBS CORPORATION AND SUBSIDIARIES
COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES
(Tabular dollars in millions except ratios)

		Three Months Ended March 31,						Twelve Months Ended December 31,
		2009			2008			2008			2007			2006			2005			2004
Earnings (loss) from continuing operations before income taxes and equity in earnings (loss) of investee companies		$	(35.3	)	$	402.9		$	(12,575.1	)	$	2,133.0		$	2,132.7		$	(7,564.4	)	$	(15,850.2	)
Add:
	Distributions from investee companies		1.5			—			5.8			7.7			8.9			9.5			12.6
	Interest expense, net of capitalized interest		133.2			138.5			546.3			570.1			564.5			719.6			693.7
	1/3 of rental expense		45.5			47.8			215.8			193.4			160.9			137.2			123.8
Total Earnings (loss)		$	144.9		$	589.2		$	(11,807.2	)	$	2,904.2		$	2,867.0		$	(6,698.1	)	$	(15,020.1	)
Fixed charges:
	Interest expense, net of capitalized interest	$	133.2		$	138.5		$	546.3		$	570.1		$	564.5		$	719.6		$	693.7
	1/3 of rental expense		45.5			47.8			215.8			193.4			160.9			137.2			123.8
Total fixed charges		$	178.7		$	186.3		$	762.1		$	763.5		$	725.4		$	856.8		$	817.5
Ratio of earnings to fixed charges			Note a			3.2	x		Note b			3.8	x		4.0	x		Note b			Note b

Note:

(a) Earnings are inadequate to cover fixed charges by $33.8 million for the three months ended March 31, 2009.

(b) Earnings are inadequate to cover fixed charges by $12.57 billion in 2008, $7.55 billion in 2005 and $15.84 billion in 2004 due to the non-cash impairment charges of $14.18 billion in 2008, $9.48 billion in 2005 and $18.0 billion in 2004.

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Exhibit 12