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Ianniello Joseph R – ‘5’ for 12/31/17 re: ViacomCBS Inc.

On:  Friday, 1/12/18, at 6:44pm ET   ·   For:  12/31/17   ·   Accession #:  1225208-18-986   ·   File #:  1-09553

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 1/12/18  Ianniello Joseph R                5                      1:5K   CBS Corp.                         CT’s hCue/FA

Annual Statement of Changes in Beneficial Ownership of Securities by an Insider   —   Form 5   —   SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 5           Annual Statement of Changes in Beneficial           HTML      3K 
                Ownership of Securities by an Insider --                         
                doc5.xml/3.6


        

This ‘5’ Document is an XML Data File that may be rendered in various formats:

  Form 5    –   Plain Text   –  SEC Website  –  EDGAR System  –    XML Data    –  <?xml?> File
 
 
XML Data rendering:  Annual Statement of Changes in Beneficial Ownership of Securities by an Insider
 
                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
<ownershipDocument>
<schemaVersion> X0306 </schemaVersion>
<documentType> 5 </documentType>
<periodOfReport> 2017-12-31 </periodOfReport>
<form3HoldingsReported> 0 </form3HoldingsReported>
<form4TransactionsReported> 0 </form4TransactionsReported>
<issuer>
<issuerCik> 0000813828 </issuerCik>
<issuerName> CBS CORP </issuerName>
<issuerTradingSymbol> CBS, CBS.A </issuerTradingSymbol>
</issuer>
<reportingOwner>
<reportingOwnerId>
<rptOwnerCik> 0001333949 </rptOwnerCik>
<rptOwnerName> Ianniello Joseph R </rptOwnerName>
</reportingOwnerId>
<reportingOwnerAddress>
<rptOwnerStreet1> 51 WEST 52ND STREET </rptOwnerStreet1>
<rptOwnerStreet2></rptOwnerStreet2>
<rptOwnerCity> NEW YORK </rptOwnerCity>
<rptOwnerState> NY </rptOwnerState>
<rptOwnerZipCode> 10019 </rptOwnerZipCode>
<rptOwnerStateDescription></rptOwnerStateDescription>
</reportingOwnerAddress>
<reportingOwnerRelationship>
<isOfficer> 1 </isOfficer>
<officerTitle> Chief Operating Officer </officerTitle>
</reportingOwnerRelationship>
</reportingOwner>
<nonDerivativeTable>
<nonDerivativeTransaction>
<securityTitle>
<value> CBS Class B common stock </value>
</securityTitle>
<transactionDate>
<value> 2017-08-11 </value>
</transactionDate>
<transactionCoding>
<transactionFormType> 5 </transactionFormType>
<transactionCode> G </transactionCode>
<equitySwapInvolved> 0 </equitySwapInvolved>
</transactionCoding>
<transactionAmounts>
<transactionShares>
<value> 6005.0000 </value>
</transactionShares>
<transactionPricePerShare>
<value> 0.0000 </value>
<footnoteId id="F1"/>
</transactionPricePerShare>
<transactionAcquiredDisposedCode>
<value> D </value>
</transactionAcquiredDisposedCode>
</transactionAmounts>
<postTransactionAmounts>
<sharesOwnedFollowingTransaction>
<value> 320213.0000 </value>
</sharesOwnedFollowingTransaction>
</postTransactionAmounts>
<ownershipNature>
<directOrIndirectOwnership>
<value> D </value>
</directOrIndirectOwnership>
</ownershipNature>
</nonDerivativeTransaction>
<nonDerivativeHolding>
<securityTitle>
<value> CBS Class B common stock </value>
</securityTitle>
<transactionCoding></transactionCoding>
<postTransactionAmounts>
<sharesOwnedFollowingTransaction>
<value> 4128.0000 </value>
</sharesOwnedFollowingTransaction>
</postTransactionAmounts>
<ownershipNature>
<directOrIndirectOwnership>
<value> I </value>
</directOrIndirectOwnership>
<natureOfOwnership>
<value> By 401(k) </value>
</natureOfOwnership>
</ownershipNature>
</nonDerivativeHolding>
<nonDerivativeHolding>
<securityTitle>
<value> CBS Class B common stock </value>
</securityTitle>
<transactionCoding></transactionCoding>
<postTransactionAmounts>
<sharesOwnedFollowingTransaction>
<value> 2391.0000 </value>
</sharesOwnedFollowingTransaction>
</postTransactionAmounts>
<ownershipNature>
<directOrIndirectOwnership>
<value> I </value>
</directOrIndirectOwnership>
<natureOfOwnership>
<value> By Spouse - 401(k) Plan </value>
<footnoteId id="F2"/>
</natureOfOwnership>
</ownershipNature>
</nonDerivativeHolding>
</nonDerivativeTable>
<derivativeTable></derivativeTable>
<footnotes>
<footnote id="F1"> Bona fide gift by the Reporting Person to a 501(c)(3) charitable organization for no consideration. </footnote>
<footnote id="F2"> The Reporting Person disclaims beneficial ownership of these securities and this report shall not be deemed an admission that the Reporting Person is the beneficial owner of such securities for purposes of Section 16 or any other purposes. </footnote>
</footnotes>
<ownerSignature>
<signatureName> /s/ Joseph R. Ianniello </signatureName>
<signatureDate> 2018-01-12 </signatureDate>
</ownerSignature>
</ownershipDocument>


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Filing Submission 0001225208-18-000986   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)
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