The 'Columbia Broadcasting System' (CBS) is an American English-language commercial broadcast television and radio network that is the flagship property of the CBS Entertainment Group division of Viacom CBS.

The company is headquartered at the CBS Building in New York City with major production facilities and operations in New York City and Los Angeles.

CBS is sometimes referred to as the 'Eye Network', in reference to the company's symbol, in use since 1951. It has also been called the "Tiffany Network", alluding to the perceived high quality of CBS programming during the tenure of William S. Paley.

It can also refer to some of CBS's first demonstrations of color television, which were held in a former Tiffany & Co. building in New York City in 1950.

The network has its origins in United Independent Broadcasters Inc., a collection of 16 radio stations purchased by Paley in 1928 and renamed the 'Columbia Broadcasting System'.

Under Paley's guidance, CBS would first become one of the largest radio networks in the United States, and eventually one of the Big Three American broadcast television networks.

In late 2005 Viacom split itself into two separate companies and re-established CBS Corporation, through the spin-off of its broadcast television, radio, and select cable television and non-broadcasting assets, with the CBS television network at its core.

CBS formerly operated the CBS Radio network until 2017, when it merged its radio division with Entercom.

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