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                                                               Exhibit (10)(n)


                   CBS SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN
                      As Amended Through November 15, 1995

1.       PURPOSE The purpose of this Supplemental Executive Retirement Plan
         ("the Plan") (combining the former CBS Supplemental Executive
         Retirement Plan, SERP #2 and CBS Excess Benefit Plan) is to provide
         to certain key employees of CBS Inc. ("CBS") a benefit supplemental to
         those retirement or termination benefits which they are entitled to
         receive under the CBS Pension Plan and to benefit CBS by making it
         more attractive to such employees to remain with CBS.

2.       ELIGIBILITY The persons eligible to participate in the Plan
         ("Participants") are those employees of CBS and its subsidiaries who
         are designated by the Deferred Additional Compensation Plan
         Subcommittee of the Retirement Plans Committee of the Board of
         Directors of CBS (the Committee), and whose benefit under the CBS
         Pension Plan, is limited by reason of the limitation on benefits or
         compensation which may be taken into account under Internal Revenue
         Code Section 415, or under Internal Revenue Code Section 401(a)(17),
         or any successor provision.

3.       COMPUTATION OF BENEFIT The retirement or termination or death benefit
         payable to a Participant under the Plan shall be equal to the excess,
         if any, of (A) the Participant's retirement or termination or death
         benefit under the CBS Pension Plan determined by disregarding the
         benefit or compensation limitation otherwise imposed by Internal
         Revenue Code Sections 415 and 401(a)(17), or any successor provisions,
         over (B) the Participant's retirement or termination or death benefit
         payable under the CBS Pension Plan, taking into account such benefit
         or compensation limitations. In the case of any benefits payable to a
         Participant under this Plan, any amount payable other than at normal
         retirement age (as determined under the CBS Pension Plan) shall be
         reduced in accordance with the provisions utilized under the CBS
         Pension Plan.

4.       PAYMENT OF BENEFIT Any benefit under the Plan, including any
         applicable death benefit, shall be paid to the Participant, or on
         behalf of such Participant, at the same time and in the same form and
         manner as the benefit under the CBS Pension Plan, except:

               A. no Participant shall be entitled to receive a lump-sum
         payment of a Plan benefit unless the monthly life annuity payment
         would be $50 or less, in which case the benefit shall be paid as a
         single sum cash payment. If the Participant has elected a lump sum
         option under the CBS Pension Plan, the Participant must elect an
         alternative payment option under the Plan. A Participant may change
         this option at any time prior to retirement. If no option is elected,
         the Qualified Joint and Survivor Annuity option under the CBS Pension
         Plan shall apply with respect to married Participants, and the Single
         Life Annuity option under the CBS Pension Plan shall apply with
         respect to unmarried Participants, and

               B. any active employee who has already attained age 70-1/2 prior
         to 1995, and has not yet begun to receive distributions under the
         Plan, shall begin receiving distributions on or before April 1, 1996,
         and must elect a payment option prior to January 1, 1996, in
         accordance with procedures established by the Committee.

               C. if a Participant names as his beneficiary a trust, payments
         may be made to the trust/beneficiary solely in installment payments
         for one of the following periods: (i) 10 years; (ii) 15 years; or
         (iii) if the trust duration is expected to be less than 10 years, the
         duration of the trust. For the purpose of determining the amount of
         the annual installment payments to be made to the trust/beneficiary,
         any amounts due under the Plan shall first be determined as a lump sum
         value as of the participant's date of death, using the actuarial
         factors under the CBS Pension Plan. Such amount then shall be
         converted to an actuarially


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         equivalent installment amount at an assumed interest rate equal to the
         rate stated in Appendix A of the CBS Pension Plan.

5.       NONFORFEITURE OF BENEFIT The amount of the benefit accrued under the
         Plan by any Participant immediately before any (i) withdrawal of
         approval as a Participant by the Committee granted under Section 2
         hereof or (ii) termination or amendment pursuant to Section 8 hereof
         shall not be reduced by reason of any such event.

6.       NON ASSIGNABILITY OF BENEFITS Except as otherwise required by law,
         neither any benefit payable hereunder nor the right to receive any
         future benefit under this Plan may be anticipated, alienated, sold,
         transferred, assigned, pledged, encumbered, or subjected to any charge
         or legal process, and if any attempt is made to do so, or a person
         eligible for any benefits under this Plan becomes bankrupt, the
         interest under this Plan of the person affected may be terminated by
         the Committee which, in its sole discretion may cause the same to be
         held or applied for the benefit of one or more of the dependents of
         such person or make any other disposition of such benefits that it
         deems appropriate.

7.       FUNDING The Plan shall be maintained as an unfunded plan which is not
         intended to meet the qualification requirements of Section 401 of the
         Internal Revenue Code. Establishment of the Plan will not create, in
         favor of any Participant, any right or lien in or against any of the
         assets of CBS. Payments under the Plan shall be made in cash from the
         general funds of CBS and no special or separate fund shall be
         established and no segregation of assets shall be made to assure the
         payment of benefits hereunder. Nothing in this Plan, and no action
         taken pursuant to its provisions, shall create or be construed to
         create a trust of any kind, or a fiduciary relationship, between CBS
         and any participant or any other person, and CBS's promise to make
         payments hereunder shall at all times remain unfunded as to any
         Participant.

8.       TERMINATION; AMENDMENT CBS may, at any time, by resolution of its
         Board of Directors, terminate or amend the Plan in such respects as it
         shall deem advisable, provided, however, that except to the extent
         required to comply with any changes in applicable law, this Plan may
         not be suspended, amended, otherwise modified, or terminated without
         the consent of each affected Participant during the following periods
         of time: (i) a period of two years after the "Effective Time," as such
         term is defined under the Agreement and Plan of Merger among
         Westinghouse Electric Corporation, Group W Acquisition Corp. and CBS
         Inc., (ii) a period of five (5) years after the Effective Time for all
         Participants who have attained the age of fifty and who have not
         attained age fifty-five at the Effective Time, and (iii) at any time
         following the Effective Time for all Participants who have attained
         age fifty-five at the Effective Time.

9.       OPERATION AND ADMINISTRATION The Plan shall be administered by the
         Committee. The Committee shall have the authority, in its absolute
         discretion, to exclude from the coverage of the Plan employees who
         would otherwise be eligible to be Participants, and to include in the
         coverage of the Plan employees who would not otherwise be eligible to
         be Participants. The Committee's decision in all matters involving the
         interpretation and application of the Plan shall be final and binding.
         The Committee will establish such procedures and requirement, as it
         shall deem necessary to administer the Plan.

10.      APPLICABLE LAW All questions pertaining to the construction, validity,
         and effect of this Plan shall be determined in accordance with the
         laws of the State of New York, to the extent not pre-empted by Federal
         law.

11.      LIMITATION OF RIGHTS This Plan is a voluntary undertaking on the part
         of CBS. Neither the establishment of the Plan nor the payment of any
         benefits hereunder, nor any action of CBS, the Committee, or its
         designee shall be held or construed to be a contract of

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         employment between CBS and any Participant, or to confer upon any
         person any legal right to be continued in the employ of CBS. CBS
         expressly reserves the right to discharge, discipline, or otherwise
         terminate the employment of any Participant at any time. Participation
         in this Plan gives no right or claim to any benefits beyond those
         which are expressly provided herein and all rights and claims
         hereunder are limited as set forth in this Plan.

12.      SEVERABILITY In the event any provision of this Plan shall be held
         illegal or invalid, or would serve to invalidate the Plan, that
         provision shall be deemed to be null and void, and the Plan shall be
         construed as if it did not contain that provision.

13.      HEADING, GENDER AND NUMBER The headings to the Articles and Sections
         of this Plan are inserted for reference only, and are not to be taken
         as limiting or extending the provisions hereof. Unless the context
         clearly indicates to the contrary, in interpreting this Plan, the
         masculine shall include the feminine, and the singular shall include
         the plural.

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