UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934

Date of report (Date of earliest event reported):  February 27, 2007

CBS CORPORATION
(Exact name of registrant as specified in its charter)

 

Delaware

 

001-09553

 

04-2949533

(State or other jurisdiction of incorporation)

 

(Commission File Number)

 

(IRS Employer Identification Number)

 

51 West 52nd Street, New York, New York

 

10019

(Address of principal executive offices)

 

(zip code)

 

Registrant’s telephone number, including area code:  (212) 975-4321

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

o                                    Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o                                    Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o                                    Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o                                    Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 




 

Item 2.02                            Results of Operations and Financial Condition.

 

On February 27, 2007, CBS Corporation issued a press release announcing earnings for the fourth quarter and year ended December 31, 2006.  A copy of the press release is furnished herewith as Exhibit 99 and is incorporated herein by reference in its entirety.

 

Item 9.01                            Financial Statements and Exhibits.

 

(d) Exhibits.                                                The following Exhibit is furnished as part of this Report on Form 8-K:

 

Exhibit
Number

 

Description of Exhibit

99

 

Press release of CBS Corporation, dated February 27, 2007, announcing earnings for the fourth quarter and year ended December 31, 2006.

 

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SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

 

 

CBS CORPORATION

 

(Registrant)

 

 

 

 

 

 

 

 

 

By:

/s/ FREDRIC G. REYNOLDS

 

 

Name:

Fredric G. Reynolds

 

 

Title:

Executive Vice President
and Chief Financial Officer

 

 

 

Date:  February 27, 2007

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Exhibit Index

 

Exhibit
Number

 

Description of Exhibit

99

 

Press release of CBS Corporation, dated February 27, 2007, announcing earnings for the fourth quarter and year ended December 31, 2006.