CBS could refer to:

• CBS Action, a European satellite channel.
• CBS Consumer Products, licensing and merchandising arm of CBS
• CBS Corporation, owner of CBS Television Studios
• CBS Digital, the group responsible for the remastered Original Series
• CBS Interactive, the group responsible for online content
• CBS Mobile, the company responsible for mobile phone applications
• CBS Studios, owns the Star Trek name and franchise
• CBS Television Distribution, the distribution arm of CBS Television Studios
• CBS Television Studios, a division of CBS Corporation and owners of the Star Trek television franchise