CBS could refer to:

• CBS Action, a European satellite channel
• Paramount+, the digital "channel" previously known as CBS All Access
• CBS Consumer Products, the former licensing and merchandising arm of CBS (now Paramount Consumer Products)
• CBS Corporation, owner of CBS Television Studios
• CBS Digital, the group responsible for the remastered Original Series and The Next Generation
• CBS Interactive, the group responsible for online content
• CBS Mobile, the company responsible for mobile phone applications
• CBS Broadcasting, owner of the Star Trek name and franchise
• CBS Television Distribution, the distribution arm of CBS Television Studios
• CBS Television Network, the over-the-air television station associated with the CBS brand
• CBS Studios, a division of CBS Corporation and owners of the Star Trek television franchise

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