Exhibit 23.1

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

     As independent public accountants, we hereby consent to the inclusion of
our report dated October 16, 1998, with respect to the consolidated balance
sheets of King World Productions, Inc. as of August 31, 1998 and 1997, 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, 1998,
which report appears in the Form 8-K of CBS Corporation dated October 8, 1999.

/s/ ARTHUR ANDERSEN LLP
New York, New York
October 8, 1999