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                                                                   EXHIBIT 10(j)


                    CBS SUPPLEMENTAL EMPLOYEE INVESTMENT FUND
                      (As amended as of November 24, 1995)


CBS Inc. hereby establishes the CBS Supplemental Employee Investment Fund, a
nonqualified unfunded plan, for the exclusive benefit of select key management
and highly compensated employees who participate in the CBS Employee Investment
Fund.

                                    ARTICLE I

                                  INTRODUCTION

Section 1.1       Name of Plan.  The name of this Plan is the "CBS Supplemental
                  Employee Investment Fund."


Section 1.2       Effective Date. The effective date of this Plan is January
                  1, 1995. This Plan shall not apply to any Participant who has
                  retired or terminated from active service with CBS prior to
                  the Effective Date.

Section 1.3       Purpose. The purpose of this Plan is to provide a means by
                  which an Eligible Employee may be provided benefits which
                  otherwise would be provided as pre-tax contributions,
                  after-tax contributions, or Employer Matching Contributions
                  under the Employee Investment Fund in the absence of certain
                  restrictions imposed by applicable law on the dollar amount of
                  Salary that can be taken into account under the Employee
                  Investment Fund.


                                   ARTICLE II

                                   DEFINITIONS

Capitalized items which are not defined herein shall have the meaning ascribed
to them in the Employee Investment Fund. Whenever reference is made herein to
"this Plan," such reference shall be to this CBS Supplemental Employee
Investment Fund.

Section 2.1       "Account" shall mean a Participant's individual account as 
                  described in Section 3.2 of this Plan.

Section 2.2       "Beneficiary" shall mean the person or persons designated
                  by the Participant to receive any payments provided for under
                  Section 3.8, and, if and to the extent that such designation
                  shall not be in force at the time of 



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                  such payment, his spouse, or if he has no spouse, his
                  executors or administrators.

Section 2.3       "Board" shall mean the Board of Directors of CBS Inc.

Section 2.4       "Code" shall mean the Internal Revenue Code of 1986, as
                  amended from time to time.

Section 2.5       "Committee" shall mean the Committee established under 
                  Section 4.1 of the Plan or its designee.

Section 2.6       "CBS" shall mean CBS Inc. and any of its affiliated companies
                  as may be authorized to participate in this Plan by the Board.

Section 2.7       "Compensation Limitation" shall mean the limitation on Salary
                  that is required to be taken into account in determining
                  contributions under the Employee Investment Fund in accordance
                  with Section 401(a)(17) of the Code and the regulations and
                  other guidance issued thereunder for plan years beginning on
                  and after January 1, 1994, as indexed for increases in the
                  cost-of-living under Section 401(a)(17)(B) of the Code.

Section 2.8       "Eligible Employee" shall mean an employee of CBS who is
                  designated by the Committee pursuant to Section 4.1 as
                  eligible to participate in this Plan.

Section 2.9       "Employee Deferrals" shall mean the portion of a Participant's
                  Salary which he elects to defer under the terms of this Plan
                  and shall include Required Basic Deferrals and Voluntary
                  Deferrals.

Section 2.10      "Employee Investment Fund" shall mean the CBS Employee
                  Investment Fund as amended from time to time.

Section 2.11      "Employer Match" shall mean the amounts credited in accordance
                  with Section 3.4 of this Plan.

Section 2.12      "Excess Salary" shall mean the amount of the Participant's
                  Salary equal to the difference between: (i) his actual Salary
                  for the Plan Year up to $235,840 (without regard to any
                  cost-of-living adjustments); and (ii) his Salary for the Plan
                  Year up to the Compensation Limitation.

Section 2.13      "Participant" shall mean an Eligible Employee who participates
                  in this Plan pursuant to Article III. An Eligible Employee
                  shall remain a Participant under this Plan until all amounts
                  payable on his behalf from this Plan have been paid.



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Section 2.14      "Plan Year" shall mean the calendar year.

Section 2.15      "Required Basic Contributions" shall mean the pre-tax
                  contributions or after-tax contributions made to the Employee
                  Investment Fund by or on behalf of a Participant as required
                  basic contributions with respect to which Employer Matching
                  Contributions under Employee Investment Fund are made.

Section 2.16      "Required Basic Deferrals" shall mean the deferrals made
                  by a Participant under Section 3.3(A) hereunder with respect
                  to which Employer Match amounts are credited under Section
                  3.4.

Section 2.17      "Targeted Investment Options" shall mean those investment
                  options designed in Section 3.6 as measurements of the rate of
                  return to be credited on amounts deferred hereunder.

Section 2.18      "Voluntary Deferrals" shall mean the deferrals made by a
                  Participant under Section 3.3(B) hereunder, if any, after a
                  Participant has elected to make Required Basic Deferrals.

Section 2.19      "Voluntary Supplemental Contributions" shall mean the
                  pre-tax contributions or after-tax contributions made to the
                  Employee Investment Fund by or on behalf of a Participant as
                  voluntary supplemental contributions.


                                   ARTICLE III

                                  PARTICIPATION

Section 3.1       Participation
                  -------------

                           (A) Employee Deferrals Participation: An Eligible
                  Employee may elect to participate in the Required Basic
                  Deferrals feature of the Plan for a Plan Year if he has
                  elected to make the maximum allowable pre-tax Required Basic
                  Contribution and pre-tax Voluntary Supplemental Contribution
                  to the Employee Investment Fund for the Plan Year. An Eligible
                  Employee who is eligible and elects to participate in the
                  Required Basic Deferrals feature of the Plan may further elect
                  to participate in the Voluntary Deferrals feature of the Plan.
                  In order to participate in the foregoing features of the Plan,
                  a Participant must file an election with the Committee, in
                  accordance with Section 3.3 and the rules and regulations
                  established by the Committee.

                           (B) Employer Match Participation: An Eligible
                  Employee will participate in the Employer Match feature of
                  this Plan for a Plan year if: (i)



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                  he has elected to have the maximum allowable pre-tax Required
                  Basic Contribution and pre-tax Voluntary Supplemental
                  Contribution to the Employee Investment Fund for the Plan
                  Year; (ii) as a result of the application of the Compensation
                  Limitation, he loses the opportunity to be credited with
                  Employer Matching Contributions under the Employee Investment
                  Fund based on the amount of his Excess Salary; and (iii) he
                  has elected to defer a Required Basic Deferral hereunder.

Section 3.2       Establishment of Plan Accounts. CBS shall establish an Account
                  for each Participant. During each Plan Year, each
                  Participant's Account will be credited with the amount of the
                  Participant's Employee Deferrals elected under Section 3.3, if
                  any, and the Employer Match with which the Participant is
                  entitled to be credited with under Section 3.4, if any. Such
                  amounts shall be credited, as a bookkeeping entry only, to the
                  Participant's Account at such times as the Participant's
                  Required Basic Contributions, Voluntary Supplemental
                  Contributions, or Employer Matching Contributions would have
                  been made to the Employee Investment Fund.

Section 3.3       Employee Deferrals. Participants may make Employee Deferrals
                  as described in Section 3.3(A) and Section 3.3(B) for any Plan
                  Year, subject to the limitation in Section 3.5.

                           (A) Amount of Employee Required Basic Deferrals. A
                  Participant who meets the requirements of Section 3.1(A) for a
                  Plan Year may elect to have Required Basic Deferrals credited
                  to his Account for such Plan Year. For each Plan Year, the
                  amount of Required Basic Deferrals that may be credited to a
                  Participant's Account shall equal the Participant's Required
                  Basic Contribution percentage applicable under the Employee
                  Investment Fund multiplied by the Participant's Excess Salary.
                  If the Participant elects to make the Required Basic Deferral,
                  he will be entitled to an Employer Match credited under
                  Section 3.4 hereof.

                           (B) Amount of Voluntary Deferrals. A Participant who
                  meets the requirements of Section 3.1(A) and has elected to
                  make a Required Basic Deferral under Section 3.3(A) for a Plan
                  Year may then elect to have Voluntary Deferrals credited to
                  his account for such Plan Year. For each Plan Year, a
                  Participant may elect a Voluntary Deferral equal to any
                  percentage of Excess Salary in one-half percent increments;
                  provided, however, that the total amount of Required Basic
                  Deferrals cannot exceed twelve and one-half percent of Excess
                  Salary.

                           (C) Election of Employee Deferrals. An election by a
                  Participant to commence Employee Deferrals must be made prior
                  to January 1 of a Plan Year to be effective for Employee
                  Deferrals with respect to that Plan Year. The election will be
                  effective on a prospective



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                  basis beginning with the payroll period that occurs as soon as
                  administratively practicable following January 1 of that Plan
                  Year. Notwithstanding the foregoing, if an Eligible Employee
                  first becomes a Participant after January 1 of a Plan Year,
                  his election to commence Employee Deferrals must be made
                  within 30 days of his participation. The election will be
                  effective on a prospective basis beginning with the payroll
                  period that occurs as soon as administratively practicable
                  following receipt of the election by the Committee. Any
                  election previously made remains in effect unless the Eligible
                  Employee amends or suspends such election as set forth in this
                  Plan.

                           (D) Amendment or Suspension of Election. A
                  Participant may change his election under this Plan any time
                  during the Plan Year by filing an election on a prescribed
                  form. Any such change or new election will become effective as
                  of the first payroll period in the calendar quarter which
                  begins after the date such election is received by the
                  Committee (or as soon as practicable thereafter). Participants
                  may elect to suspend all their Employee Deferrals, if any, by
                  filing a written election with the Committee on prescribed
                  forms. Such a suspension election shall be effective as soon
                  as practicable after it is received by the Committee. In order
                  to resume such Employee Deferrals, a Participant must follow
                  the procedure described in subsection (B) above as though he
                  were a new Participant. A Participant will not be permitted to
                  make up suspended Employee Deferrals.

Section 3.4       Crediting of Employer Match. Subject to the limitation in
                  Section 3.5, for each Plan Year, the amount of Employer Match
                  that will be credited to the Account of a Participant who
                  meets the requirements of Section 3.1(B) shall equal the
                  amount of such Participant's Required Basic Deferrals.

Section 3.5       Overall Limitation on Amounts Credited to an Account.
                  Notwithstanding anything to the contrary in this Plan, in no
                  event shall the amounts credited to a Participant's Account
                  under Sections 3.3 and 3.4 with respect to a Plan Year, when
                  combined with all actual contributions made to the Employee
                  Investment Fund with respect to such Plan Year by or on behalf
                  of the Participant (to wit: Required Basic, Voluntary
                  Supplemental, Periodic Special, if any, and Employer Matching
                  Contributions) exceed the dollar limitation amount referred to
                  in Section 415(c) of the Code (as indexed for cost-of-living
                  increases for such Plan Year). If amounts in excess of the
                  foregoing combined plan limitation are credited under this
                  Plan for any Participant, the overall amounts credited
                  hereunder for the affected Participant shall be reduced in the
                  following order: (i) reductions in future deferrals shall be
                  made in the following order to the extent necessary to meet
                  the foregoing limitation: Voluntary Deferrals under Section
                  3.3(B), Required Basic Deferrals under Section 3.3(A), and
                  


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                  Employer Matches under Section 3.4; thereafter (ii) amounts
                  already credited under this Plan shall be forfeited in the
                  following order to the extent necessary to meet the foregoing
                  limitation: Employer Matches under Section 3.4, Voluntary
                  Deferrals under Section 3.3(B), and Required Basic Deferrals
                  under Section 3.3(A).

Section 3.6       Changes in Amounts Credited to an Account. Additional amounts
                  shall be credited to a Participant's Account to reflect the
                  earnings that would have been earned had the deferred amounts
                  been invested in the following Targeted Investment Options, as
                  elected by the Participant: Supplemental Fund Q (AIM Value
                  Fund), Supplemental Fund R (Franklin U.S. Government
                  Securities Fund), or Supplemental Fund S (Merrill Lynch
                  Capital Fund). Notwithstanding the foregoing, the Employer
                  Match amounts credited under Section 3.4 shall be credited
                  with additional amounts to reflect the earnings that would
                  have been earned had the deferred amounts been invested
                  entirely in CBS common stock. A Participant shall be notified
                  of the amount credited as a bookkeeping entry to his Account
                  as soon as practicable following the end of each Plan Year.

Section 3.7       Vesting of Amounts in a Participant's Account. Subject to
                  Section 3.5, a Participant shall be vested in the portion of
                  his Account attributable to any Employer Match to the same
                  extent as such Participant is vested in any Employer Matching
                  Contributions credited to his account under the Employee
                  Investment Fund. Subject to Section 3.5, a Participant shall
                  be fully vested in Employee Deferrals at all times.

Section 3.8       Distribution of Amounts Credited to a Participant's Account.
                  Upon termination of employment for any reason, a Participant
                  shall be entitled to distribution of the vested portion of his
                  Account in the form of a single sum cash payment as soon as
                  practicable following the Participant's termination of
                  employment. If the Participant dies before the distribution of
                  his Account balance, the remaining balance of his vested
                  Account shall be paid in a single sum cash payment to the
                  Participant's Beneficiary as soon as practicable following the
                  Participant's Death.


                                   ARTICLE IV

                               PLAN ADMINISTRATION


Section 4.1       Committee. This Plan shall be administered by the Retirement
                  Plans Committee of the Board of Directors of CBS. The
                  Committee or its designee shall have full authority in its
                  discretion to administer and interpret this Plan, make
                  payments to Participants, and maintain records hereunder,
                  which authority shall include the discretionary authority to
                  determine eligibility for benefits hereunder and the proper
                  amounts to be 



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                  credited to each Participant's Account. All decisions by the
                  Committee shall be final and binding on all parties affected
                  by the decisions.

Section 4.2       Delegated Responsibilities. The Committee shall have the
                  authority to delegate any or all of its responsibilities to
                  the Plans Administration Committee.

Section 4.3       Claims Procedure. The Committee or its designee shall have the
                  exclusive right in its discretion to interpret the Plan and to
                  decide any and all matters arising thereunder. In the event of
                  a claim by a Participant as to the amount of any distribution
                  or method of payment under the Plan, such person will be given
                  notice in writing of any denial within 90 days of the filing
                  of such claim unless special circumstances require an
                  extension of such period, which notice will set forth the
                  reason for the denial, the Plan provisions on which the denial
                  is based, an explanation of what other material or
                  information, if any, is needed to perfect the claim, and an
                  explanation of the claims review procedure. The Participant
                  may request a review of such denial within 60 days of the date
                  of receipt of such denial by filing notice in writing with the
                  Committee or its designee. The Participant will have the right
                  to review pertinent Plan documents and to submit issues and
                  comments in writing. The Committee or its designee will
                  respond in writing to a request for review within 60 days of
                  receiving it, unless special circumstances require an
                  extension of such period. The Committee or its designee, at
                  its discretion, may request a meeting to clarify any matters
                  deemed appropriate. All decisions by the Committee or its
                  designee shall be final and binding on all parties affected by
                  the decisions.

Section 4.4       Amendment and Termination. The Plans Administration Committee
                  may amend, modify, or terminate this Plan at any time
                  provided, however, that no such amendment, modification, or
                  termination shall reduce any benefit under this Plan to which
                  a Participant or the Participant's Beneficiary is entitled
                  under Article III prior to the date of such amendment or
                  termination, and in which such Participant or Beneficiary
                  would have been vested if such benefit had been provided under
                  the Employee Investment Fund, unless the Participant or
                  Beneficiary becomes entitled to an amount equal to the
                  actuarial value, to be determined in the sole discretion of
                  the Plans Administration Committee, of such benefit under
                  another plan, program, or practice adopted CBS. However, this
                  Plan may not be suspended, amended, otherwise modified, or
                  terminated within the two-year period following the "Effective
                  Time" of the merger of CBS under the Agreement and Plan of
                  Merger dated August 1, 1995, among Westinghouse Electric
                  Corporation, Group W Acquisition Corp. and CBS without the
                  written consent of each affected Participant.



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Section 4.5       Source of Payments. CBS will pay all benefits arising under
                  the Plan and all costs, charges and expenses relating thereto
                  out of the trust established for this purpose pursuant to
                  Section 4.7, or out of its general assets.

Section 4.6       Nonassignability 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
                  Plans Administration 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.

Section 4.7       Plan Unfunded. Nothing in this Plan shall be interpreted or
                  construed to require CBS in any manner to fund any obligation
                  to the Participants, terminated Participants, or Beneficiaries
                  hereunder. Nothing contained in this Plan nor any action taken
                  hereunder shall create, or be construed to create, a trust of
                  any kind, or a fiduciary relationship between CBS and the
                  Participants, terminated Participants, Beneficiaries, or any
                  other persons. Any funds which may be accumulated in order to
                  meet any obligation under this Plan shall, for all purposes,
                  continue to be a part of the general assets of the CBS;
                  provided, however, that CBS shall establish a trust to hold
                  funds intended to provide benefits hereunder to the extent the
                  assets of such trust become subject to the claim of the
                  general creditors of CBS in the event of bankruptcy or
                  insolvency of CBS. To the extent that any Participant,
                  terminated Participant, or Beneficiary acquires a right to
                  receive payments from CBS under this Plan, such rights shall
                  be no greater than the rights of any unsecured general
                  creditor of the CBS.

Section 4.8       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.

Section 4.9       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 employment between CBS and any Eligible Employee
                  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 Eligible Employee 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.




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Section 4.10      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.

Section 4.11      Headings, 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.

Section 4.12      Incapacity. If the Committee or its designee shall determine
                  that a Participant, terminated Participant, or any other
                  person entitled to a benefit under this Plan (the "Recipient")
                  is unable to care for his affairs because of illness,
                  accident, or mental or physical incapacity, or because the
                  Recipient is a minor, the Committee or its designee may direct
                  that any benefit payment due the Recipient be paid to his duly
                  appointed legal representative; or if no such representative
                  is appointed, to the Recipient's spouse, child, parent, or
                  other blood relative, or to a person with whom the Recipient
                  resides or who has incurred expense on behalf of the
                  Recipient. Any such payment so made shall be a complete
                  discharge of the liabilities of the Plan with respect to the
                  Recipient.

Section 4.13      Binding Effect and Release. All persons accepting benefits
                  under this Plan shall be deemed to have consented to the terms
                  of this Plan. Any final payment or distribution to any person
                  entitled to benefits under the Plan shall be in full
                  satisfaction of all claims against the Plan, the Committee or
                  its designee and CBS arising by virtue of this Plan.



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