Showtime Networks, Inc. (SNI) is the corporate division of media conglomerate CBS Corporation.

The company was established in 1983 as Showtime/The Movie Channel, Inc. after Viacom and Warner-Amex Satellite Entertainment (now MTV Networks) merged their premium channels, Showtime and The Movie Channel respectively, into one division. In 1984, American Express sold their interest in Warner-Amex to Warner Communications (now Time Warner) making Warner the new half-owner of Showtime/TMC. In 1985, Warner sold its half-interest to Viacom, making the company wholly owned division of Viacom. In 1988, the company was renamed Showtime Networks, Inc.

SNI along with CBS, The CW Television Network (formerly UPN), Viacom Outdoor, Spelling Television, CBS Television Studios (formerly CBS Productions, Paramount Television and CBS Paramount Television), CBS Television Distribution (formerly Paramount Domestic Television, CBS Paramount Domestic Television and King World), CBS Studios International (formerly CBS Paramount International Television), Simon and Schuster and other entities became part of CBS Corporation when CBS officially split from Viacom in December 2005. SNI managed the CBS, Robert Redford and NBC Universal joint venture Sundance Channel until 2008, when it was sold to Cablevision's Rainbow Media.

Penn & Teller (Penn Jillette and Teller) are American illusionists and entertainers who have performed together since the late 1970s, and are known for their numerous stage and television shows. Their current Las Vegas show is an amalgam of illusion and comedy. Penn Jillette is a raconteur; Teller generally does not speak while performing, although his voice can occasionally be heard during their performance. They specialize in gory tricks, exposing frauds, and performing clever pranks. More recently they have become associated with atheism, scientific skepticism, and libertarianism, particularly through their television show Penn & Teller: Bullshit!.

Penn Jillette and Teller were introduced to one another by Weir Chrisimer, and they performed their first show together at the Minnesota Renaissance Festival on 19 August 1975. From the late 1970s through 1981, Penn, Teller, and Chrisimer performed as a trio called "The Asparagus Valley Cultural Society" which played in San Francisco at the Phoenix Theater. This act was sillier and less "edgy" than today's Penn & Teller act.^{[citation needed]} Chrisimer helped to develop some bits that continued, most notably Teller's "Shadows" trick, which involves a single red rose.