CBS Broadcasting Inc., an abbreviation of its former legal name Columbia Broadcasting System and commonly shortened to CBS, is an American commercial broadcast television and radio network. It is the flagship property of the CBS Entertainment Group division of Paramount Global. The network's headquarters are at the CBS Building in New York City, with major production facilities and operations at the CBS Broadcast Center and Paramount headquarters One Astor Plaza also in that city and Television City and the CBS Studio Center in Los Angeles.
It is also sometimes referred to as the Eye Network, in reference to the company's trademark symbol, in use since 1951. It has also been called the Tiffany Network, alluding to the perceived high quality of its 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 the former Tiffany and Company Building in New York City in 1950.

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