The Westinghouse Broadcasting Company, also known as Group W, was the broadcasting division of Westinghouse Electric Corporation. It owned several radio and television stations across the United States and distributed television shows for syndication.

The Westinghouse Electric Corporation was an American manufacturing company founded in 1886 by George Westinghouse. It was originally named "Westinghouse Electric & Manufacturing Company" and was renamed "Westinghouse Electric Corporation" in 1945. The company acquired the CBS television network in 1995 and was renamed "CBS Corporation" until being acquired by Viacom in 1999, a merger completed in April 2000. The CBS Corporation name was later reused for one of the two companies resulting from the split of Viacom in 2005.