CBS (an initialism of the network's former name, the Columbia Broadcasting System) is an American English language commercial broadcast television and radio network that is a flagship property of CBS Corporation. CBS is sometimes referred to as the Eye Network, in reference to the company's iconic symbol, in use since 1951.

In 1974 CBS dropped its former full name and became known simply as CBS, Inc. The Westinghouse Electric Corporation acquired the network in 1995, renamed its corporate entity to the current CBS Broadcasting, Inc. in 1997, and eventually adopted the name of the company it had acquired to become CBS Corporation.

In 2000 CBS came under the control of Viacom. In late 2005 Viacom split itself into two separate companies and re-established CBS Corporation with the CBS television network at its core. On August 13, 2019, CEO Shari Redstone announced that Viacom and CBS have agreed to a merger, reuniting the two media giants after 14 years.

The television network has more than 240 owned-and-operated, and affiliated television stations throughout the United States.