EXHIBIT 23.1

                        CONSENT OF INDEPENDENT AUDITORS

    We consent to the use of our reports dated January 27, 1999 appearing on
page 21 of CBS Corporation's Form 10-K/A and page 55 of CBS Corporation's Form
10-K for the year ended December 31, 1998, incorporated by reference in this
registration statement of the Company and the reference to our firm under the
heading "Experts" in this registration statement.

/s/ KPMG LLP

New York, New York
November 3, 1999