SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549


                                  SCHEDULE 13G
                                 (Rule 13d-102)

             INFORMATION TO BE INCLUDED IN STATEMENTS FILED PURSUANT
            TO RULES 13d-1(b),(c), AND (d) AND AMENDMENTS THERETO FILED
                             PURSUANT TO RULE 13d-2(b)
                                (Amendment No. 0)*


                                 CBS Corporation
--------------------------------------------------------------------------------
                                (Name of Issuer)


                                   Common Stock Class B
--------------------------------------------------------------------------------
                         (Title of Class of Securities)


                                    124857202
--------------------------------------------------------------------------------
                                 (CUSIP Number)


                                 19 April 2011
--------------------------------------------------------------------------------
             (Date of Event Which Requires Filing of this Statement)


Check the  appropriate box to designate the rule pursuant to which this Schedule
is filed:

[ ]  Rule 13d-1(b)
[ ]  Rule 13d-1(c)
[X]  Rule 13d-1(d)

--------------------------------------------------------------------------------
1 The remainder of this cover page shall be filled out for a reporting person's
initial filing on this form with respect to the subject class of securities,
and for any subsequent amendment containing information which would alter the
disclosures provided in a prior cover page.
The information required in the remainder of this cover page shall not be deemed
 to be "filed" for the purpose of Section 18 of the Securities Exchange
Act of 1934 (the "Act") or otherwise subject to the liabilities of that
section of the Act, but shall be subject to all other provisions of the
Act (however, see the Notes.)

                         (Continued on following pages)

                                Page 1 of 5 Pages







CUSIP No. 124857202            Schedule 13G                 Page 2 of 5 Pages
          -----------        --------------

1.       NAMES OF REPORTING PERSONS
         I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)

         M&G Investment Funds (1)
         No I.R.S Identification Number
--------------------------------------------------------------------------------
2.       CHECK THE APPROPRIATE BOX IF THE MEMBER OF A GROUP*
                                                                 (a)  [ ]
                                                                 (b)  [ ]
--------------------------------------------------------------------------------
3.       SEC USE ONLY
--------------------------------------------------------------------------------
4.       CITIZENSHIP OR PLACE OF ORGANIZATION
         United Kingdom, England
--------------------------------------------------------------------------------
                     5.   SOLE VOTING POWER
NUMBER OF                 0
SHARES              ------------------------------------------------------------
BENEFICIALLY         6.   SHARED VOTING POWER
OWNED BY                  4,736,000

EACH                ------------------------------------------------------------
REPORTING            7.   SOLE DISPOTIVE POWER
PERSON                    0
WITH                ------------------------------------------------------------
                     8.   SHARED DISPOTIVE POWER
                          4,736,000
--------------------------------------------------------------------------------
9.       AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
          4,736,000
--------------------------------------------------------------------------------
10.      CHECK BOX IF AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN
         SHARES*                                              [_]
--------------------------------------------------------------------------------
11.      PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9
         5.42%
--------------------------------------------------------------------------------
12.      TYPE OF REPORTING PERSON
         OO
--------------------------------------------------------------------------------




CUSIP No. 124857202            Schedule 13G                 Page 3 of 5 Pages
          -----------        --------------

Item 1(a).   Name of Issuer:

                  CBS Corporation

Item 1(b).   Address of Issuer's Principal Executive Offices:

51 West 52nd Street, New York, NY 10019, United States

Item 2(a).   Name of Person Filing:

              M&G Investment Funds 1

Item 2(b).   Address of Principal Business Office or, if None,
             Residence:

                  Governor's House, Laurence Pountney Hill, London, EC4R 0HH

Item 2(c).   Citizenship:

                  United Kingdom, England

Item 2(d).   Title of Class of Securities:

                  Common Stock Class B

Item 2(e).   CUSIP Number:

                  124857202

Item 3.		Type of Person:

(e) MAGIM is an investment advisor in accordance with s.240.13d-1(b)(1)(ii)(E)

M&G Investment Funds 1 is an open-ended investment company with variable
capital, incorporated in England and Wales and authorized by the
Financial Services Authority.  It is not registered with the Securities
and Exchange Commission under the investment company act of 1940.

All of the securities covered by this report are owned legally by M&G Investment
Funds 1, MAGIMs investment advisory client, and none are owned directly
by MAGIM.


Item 4.      Ownership.
             Provide the following information regarding the aggregate
             number and percentage of the class of securities of the issuer
             identified in Item 1.

(a)  Amount Beneficially Owned: M&G, in its capacity as
             investment manager, may be deemed to beneficially own
             4,736,000 shares of the Issuer.

        (b)  Percent of Class: 5.42%

        (c)  Number of shares as to which such person has:

               (i)    sole power to vote or to direct the vote  0
                                                                ----------
               (ii)   shared power to vote or to direct the
                      vote                                      4,736,000
                                                                ----------
               (iii)  sole power to dispose or to direct the
                      disposition of                            0
                                                                ----------
               (iv)   shared power to dispose or to direct the
                      disposition of                            4,736,000
                                                                ----------




CUSIP No. 124857202           Schedule 13G                 Page 4 of 5 Pages
          -----------        --------------

Item 5.      Ownership of Five Percent or Less of Class.
             If this statement is being filed to report the fact that as of the
             date hereof the reporting person has ceased to be the beneficial
             owner of more than five percent of the class of securities, check
             the following

             Not applicable.

Item 6.      Ownership of More than Five Percent on Behalf of Another
             Person.

             Not applicable.

Item 7.      Identification and Classification of the Subsidiary Which
             Acquired the Security Being Reported on by the Parent Holding
             Company.

             Not applicable.

Item 8.      Identification and Classification of Members of the Group.


             Not applicable.


Item 9.      Notice of Dissolution of Group.

             Not Applicable




CUSIP No. 124857202           Schedule 13G                Page 5 of 5 Pages
          -----------         --------------


Item 10.     Certification.
             -------------

          (a) The following certification shall be included if the statement
          is filed pursuant to Rule 13d-1(b):

          "By signing below I certify that, to the best of my knowledge
          and belief, the securities referred to above were acquired
          and are held in the ordinary course of business and were not
          acquired and are not held for the purpose of or with the
          effect of changing or influencing the control of the issuer of
          the securities and were not acquired and are not held in
          connection with or as a participant in any transaction
          having that purpose or effect. "









           SIGNATURE

          After reasonable inquiry and to the best of my knowledge and belief,
          I certify that the information set forth in this statement is true,
          complete and correct.



                                By:  --//Mark Thomas//--
                                     --------------------------------------
                                Name:    Mark Thomas
                                Title:   Head of Group Funds
                                Date:    May 04th, 2011