1

                                                                  Exhibit 99.4

WESTINGHOUSE ELECTRIC CORPORATION
SPECIAL ITEMS INCLUDED IN RESULTS OF OPERATIONS
THREE MONTHS ENDED MARCH 31, 1997 AND 1996
(in millions except per share amounts) (unaudited)



                                                           THREE MONTHS ENDED                         THREE MONTHS ENDED
                                                              MARCH 31, 1997                            MARCH 31, 1996

                                                  PRE-TAX      AFTER-TAX       PER-SHARE      PRE-TAX      AFTER-TAX     PER-SHARE
                                                   AMOUNT         AMOUNT          IMPACT       AMOUNT         AMOUNT        IMPACT
                                                  -------      ---------       ---------      -------      ---------     ---------
                                                                                                       
CONTINUING OPERATIONS:
Operating Profit:
   Restructuring                                       --                                       ($123)                 
   Litigation matters                                  --                                        (486)
   Impairment of assets                                --                                         (15)
   Environmental remediation activities                --                                          --
   Contract accounting adjustments                     --                                        (128)
   Other                                               --                                         (30)
                                                ---------                                     -------

        Total impact on operating profit               --             --                         (782)         ($510)
                                                ---------                                     -------

Other income and expense:
   Loss on assets held for sale                        --                                        (152)
                                                ---------                                     -------

        Total impact on other income & exp.            --             --                         (152)           (99)
                                                ---------      ---------                      -------        -------  

        Total impact on Continuing Operations          --             --              --        ($934)          (609)       ($1.39)
                                                =========                                     =======


DISCONTINUED OPERATIONS:
        Net gain on disposal of businesses                            --              --                       1,018          2.32


EXTRAORDINARY ITEM:
        Loss on early extinguishment of debt                          --              --                         (63)        (0.14)
                                                               ---------        --------                     -------       ------- 


NET AMOUNT OF SPECIAL ITEMS                                           --              --                        $346         $0.79
                                                               =========        ========                     =======       =======