EXHIBIT 23.4


                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



As independent public accountants, we hereby consent to the incorporation by
reference in this registration statement on Form S-4 of our report dated
November 18, 1999 with respect to the consolidated balance sheets of King World
Productions, Inc. as of August 31, 1999 and 1998, and the related consolidated
statements of income, stockholders' equity and cash flows for each of the years
in the three year period ended August 31, 1999, which report appears in the Form
8-K of CBS Corporation, and to all references to our firm included in this
registration statement.



                                        /s/ Arthur Andersen LLP
                                        -----------------------------

New York, New York
December 10, 1999