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.

George Westinghouse Jr. was an American entrepreneur and engineer based in Pennsylvania who created the railway air brake and was a pioneer of the electrical industry, receiving his first patent at the age of 19. Westinghouse saw the potential of using alternating current for electric power distribution in the early 1880s and put all his resources into developing and marketing it. This put Westinghouse's business in direct competition with Thomas Edison, who marketed direct current for electric power distribution. In 1911 Westinghouse received the American Institute of Electrical Engineers's (AIEE) Edison Medal "For meritorious achievement in connection with the development of the alternating current system". He founded the Westinghouse Electric Corporation in 1886.