EXHIBIT 23.1




            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of CBS Corporation (previously known as Viacom Inc.) of
our report dated March 15, 2005, except for Notes 2 and 14, as to which the date
is November 18, 2005, relating to the financial statements, financial statement
schedule, management's assessment of the effectiveness of internal control over
financial reporting and the effectiveness of internal control over financial
reporting, which appears in the Current Report on Form 8-K of Viacom Inc. dated
November 18, 2005.




  /s/ PricewaterhouseCoopers LLP
 --------------------------------
    PricewaterhouseCoopers LLP

New York, New York
January 24, 2006