CBS Broadcasting Inc., commonly shortened to CBS, is an American commercial broadcast television and radio network serving as the flagship property of the CBS Entertainment Group division of Paramount Global and is one of the company's three flagship subsidiaries, along with namesake Paramount Pictures and MTV.

The CBS Building is a 38-story, 491-foot-tall (150 m) tower at 51 West 52nd Street in the Midtown Manhattan neighborhood of New York City. It is the headquarters of the CBS broadcasting network. The building was constructed from 1961 to 1964 and was the only skyscraper designed by Eero Saarinen, who referred to the building as the "simplest skyscraper statement in New York". The interior spaces and furnishings were designed by Saarinen, then Florence Knoll Bassett after the former's death. The building was also the headquarters of CBS Records before the early 1990s.