CBS CORPORATION

                               POWER OF ATTORNEY
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      KNOW ALL PERSONS BY THESE PRESENTS, that I, the undersigned, a director
and/or officer of CBS Corporation, a Delaware corporation (the "Company"),
hereby constitute and appoint Jonathan Anschell, Matthew D. Morgeson and
Kimberly D. Pittman, and each of them, my true and lawful attorneys-in-fact and
agents, with full power to act, together or each without the other, for me and
in my name, place and stead, in any and all capacities, to execute and file for
and on behalf of the undersigned (i) any reports on Forms 3, 4 and 5 (including
any amendments thereto and any successors to such Forms) with respect to
ownership of securities of the Company, that the undersigned may be required to
file with the U.S. Securities and Exchange Commission in accordance with Section
  16(a) of the Securities Exchange Act of 1934 and the rules thereunder and (ii)
  any other documents necessary or appropriate to obtain codes and passwords
enabling  the undersigned to file such reports electronically.

       The undersigned acknowledges that the foregoing attorney-in-fact, in
serving in such capacity at the request of the undersigned, is not assuming, nor
  is the Company assuming, any of the undersigned's responsibilities to comply
with Section 16 of the Securities Exchange Act of 1934.  The Company will use
all reasonable efforts to apprise the undersigned of applicable filing
requirements for Section 16 purposes.

       This Power of Attorney shall remain in full force and effect until the
undersigned is no longer required to file Forms 3, 4 and 5 with respect to the
undersigned's holdings and transactions in securities issued by the Company,
unless earlier revoked by the undersigned in a signed writing delivered to the
foregoing attorney-in-fact.  This Power of Attorney also serves to revoke and
replace as of the date hereof, any prior Power of Attorney executed by the
undersigned with respect to the ownership of securities of the Company.

       IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney to
be executed as of this 15th day of December 2015.


				Signature: 	/s/ Lawrence P. Tu
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				Print Name: 	Lawrence P. Tu