1
 
                                                                    EXHIBIT 23.6
 
     We hereby consent to the use of our opinion letter dated February 9, 1997
to the Board of Directors of Gaylord Entertainment Company included as Annex VI
to the Proxy Statement/Prospectus which forms a part of the Registration
Statement on Form S-4 relating to the proposed merger of G Acquisition Corp., a
wholly owned subsidiary of Westinghouse Electric Corporation with and into
Gaylord Entertainment Company and to references to such opinion in such Proxy
Statement/Prospectus. In giving such consent, we do not admit that we come
within the category of persons whose consent is required under Section 7 of the
Securities Act of 1993, as amended, or the rules and regulations of the
Securities and Exchange Commission thereunder, nor do we thereby admit that we
are experts with respect to any part of such Registration Statement within the
meaning of the term "experts" as used in the Securities Act of 1933, as amended,
or the rules and regulations of the Securities and Exchange Commission
thereunder.
 
                                          MERRILL LYNCH, PIERCE, FENNER &
                                            SMITH INCORPORATED
 
June 27, 1997