Columbia Broadcasting System (A United Kingdom of Scandinavia)

The Columbia Broadcasting System (commonly known simply as CBS) is an   that, along with, is one of the flagship properties of. The company is headquartered at the in  with major production facilities and operations in New York City (at the ) and Los Angeles (at  and the ).

CBS is sometimes referred to as the "Eye Network", in reference to the company's iconic logo, 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 its founder.

The network has its origins in United Independent Broadcasters Inc., a collection of 16 radio stations that was purchased by Paley in 1928 and renamed the Columbia Broadcasting System. Under Paley's guidance, CBS would first become one of the largest s in the United States, and eventually one of the. The acquired the network in 1995, renamed its corporate entity to the current CBS Broadcasting, Inc. in 1997, and eventually adopted the name of the company it had acquired to become CBS Corporation. In 2000, CBS came under the control of, which was formed as a spin-off of CBS in 1971,which still owns the network.