CBS CORP
EXHIBIT 10(G)
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<TYPE>EX-10.(G)
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<FILENAME>a2168282zex-10_g.htm
<DESCRIPTION>EXHIBIT 10(G)
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<P ALIGN="RIGHT"><FONT SIZE=2><B>Exhibit&nbsp;10(g)  </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><B><U>Summary of CBS Corporation Compensation for Outside Directors</U><BR>
(As of March&nbsp;1, 2006)  </B></FONT></P>

<P><FONT SIZE=2>Directors
of CBS Corporation (the "Company") who are not employees of the Company or any of its subsidiaries (the "Outside Directors") receive compensation for their service on the Board of Directors
as follows: </FONT></P>

<P><FONT SIZE=2><U>Cash
Compensation</U> </FONT></P>

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<DT style='margin-bottom:-11pt;'><FONT SIZE=2>&#149;</FONT></DT><DD><FONT SIZE=2>An
annual retainer of $60,000, payable in equal installments quarterly in advance, plus a per meeting attendance fee of $2,000; and
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>&#149;</FONT></DT><DD><FONT SIZE=2>The
Chairs of the Audit, Compensation and Nominating and Governance Committees each receive an annual retainer of $20,000, payable in equal installments quarterly in
advance, and the members of those committees receive a per meeting attendance fee of $2,000. </FONT></DD></DL>

<P><FONT SIZE=2>Outside
Directors may elect to defer their cash compensation under the CBS Corporation Deferred Compensation Plan for Outside Directors, or any successor plan. </FONT></P>

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<P><FONT SIZE=2><U>Equity
Compensation</U> </FONT></P>

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<P><FONT SIZE=2><I> Stock Options:  </I></FONT></P>

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<DT style='margin-bottom:-11pt;'><FONT SIZE=2>&#149;</FONT></DT><DD><FONT SIZE=2>an
initial grant of 12,734 stock options (10,000 stock options prior to adjustments made in connection with the Separation<SUP>1</SUP>) to purchase shares of the
Company's Class&nbsp;B common stock on the date the director first joins the Board or becomes an Outside Director, which options vest one year from the date of grant; and
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>&#149;</FONT></DT><DD><FONT SIZE=2>an
annual grant of 5,093 stock options (4,000 stock options prior to adjustments made in connection with the Separation) to purchase shares of the Company's Class&nbsp;B
common stock on January&nbsp;31st of each year, which options vest in three equal annual installments, on the first, second and third anniversaries of the date of grant. </FONT></DD></DL>
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<P><FONT SIZE=2>The
exercise price of the stock options is the closing price of the Company's Class&nbsp;B common stock on the New York Stock Exchange ("NYSE") on the date of grant. </FONT></P>

<P><FONT SIZE=2><I> Restricted Share Units (RSUs):  </I></FONT></P>

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<DT style='margin-bottom:-11pt;'><FONT SIZE=2>&#149;</FONT></DT><DD><FONT SIZE=2>an
annual grant of RSUs on January&nbsp;31st of each year equal to $55,000 in value based on the closing price of the Company's Class&nbsp;B common stock on the NYSE on
the date of grant, which RSUs vest one year from the date of grant. </FONT></DD></DL>
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<P><FONT SIZE=2>RSUs
are payable to Outside Directors in shares of the Company's Class&nbsp;B common stock upon vesting unless the Outside Director elects to defer settlement of the RSUs to a future date. Outside
Directors are entitled to receive dividend equivalents on the RSUs in the event the Company pays a regular cash dividend on its Class&nbsp;B common stock. Dividend equivalents will accrue on the
RSUs (including deferred RSUs) in accordance with the 2005 RSU Plan for Outside Directors until the RSUs are
settled, at which time the dividend equivalents are payable in shares of Class&nbsp;B common stock, with fractional shares paid in cash. </FONT></P>

</UL>

<P><FONT SIZE=2><U>Other</U> </FONT></P>

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<P><FONT SIZE=2><I> Expenses  </I></FONT></P>

<P><FONT SIZE=2>Outside
Directors are reimbursed for expenses (including travel and lodging) in accordance with the Company's normal travel policies incurred in attending Board, committee and stockholder meetings. </FONT></P>

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<DT style='margin-bottom:-11pt;'><FONT SIZE=2><SUP>1</SUP></FONT></DT><DD><FONT SIZE=2>The
Separation refers to the transaction whereby the former Viacom Inc. separated into two publicly traded companies, CBS Corporation and new Viacom Inc., on December 31,
2005. </FONT></DD></DL>
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