CBS Broadcasting Inc. (CBS) is a major US commercial broadcasting television network, which started as a radio network. The name is derived from the initials of the network's former name, Columbia Broadcasting System. It is the second largest broadcaster in the world behind the BBC. The network is sometimes referred to as the "Eye Network" in reference to the shape of the company's logo. It has also been called the "Tiffany Network," which alludes to the perceived high quality of CBS programming during the tenure of its founder William S. Paley (1901–90). It can also refer to some of CBS's first demonstrations of color television, which were held in a former Tiffany & Co. building in New York City in 1950, thus earning it the name "Color broadcasting system" back when such a feat was innovative.^{[citation needed]}

The network has its origins in United Independent Broadcasters Inc., a collection of 16 radio stations that was bought by William S. Paley in 1928 and renamed the Columbia Broadcasting System. Under Paley's guidance, CBS would first become one of the largest radio networks in the United States and then one of the big three American broadcast television networks. In 1974, CBS dropped its full name and became known simply as CBS, Inc. The Westinghouse Electric Corporation acquired the network in 1995 and eventually adopted the name of the company it had bought to become CBS Corporation. In 2000, CBS came under the control of Viacom, which coincidentally had begun as a spin-off of CBS in 1971. In late 2005, Viacom split itself and reestablished CBS Corporation with the CBS television network at its core. CBS Corporation is controlled by Sumner Redstone through National Amusements, its parent.

CBS Studios International (CSI or CBS SI) (formerly CBS Paramount International Television) is a leading supplier of programming to the international television marketplace, licensing to over 200 markets and more than 30 languages across multiple media platforms. CBS Studios International also exports a diverse line-up of formats for local production around the world and participates in international channel ventures. The division distributes content from CBS Television Studios, CBS Television Distribution, Showtime, CBS News, CBS Films and a library of more than 70,000 hours of programming.

CBS Paramount International Television was formed in 2004 as a result of a merger between two television companies, CBS Broadcast International and Paramount International Television. In May 2009, CPITV was renamed to CBS Studios International.

The company distributes the CBS Studios library as well as the Rysher Entertainment library (owned domestically by 2929 Entertainment), the King World Productions library and certain HBO shows internationally. In addition it also has part ownership of Australian subscription channels TV1 and Sci Fi. On September 14, 2009, it was revealed that CBS Studios International, struck a joint venture deal with Chellomedia to launch six CBS-branded channels in the UK during 2009. The new channels would replace Zone Romantica, Zone Thriller, Zone Horror and Zone Reality, plus timeshift services Zone Horror +1 and Zone Reality +1.CBS Reality, CBS Reality +1, CBS Drama and CBS Action would launched on November 16, 2009 replacing Zone Reality, Zone Reality +1, Zone Romantica and Zone Thriller respectively. On April 5, 2010, Zone Horror and Zone Horror +1 were rebranded as Horror Channel and Horror Channel +1.