BCS8-08

This document is CBS Corporation's Business Conduct Statement, which outlines the company's policies regarding compliance, conflicts of interest, confidential information, financial accounting, equal employment, harassment, international business, fair dealing, protection of assets, intellectual property, communications, health and safety, and political contributions. It provides guidance to employees and directors on maintaining high ethical standards and complying with all applicable laws and regulations. Employees and directors are required to disclose any potential conflicts of interest and report any violations of the policies in the statement.