Microsoft officials are denying a published report that the company is interested in buying the CBS television network from Westinghouse Electric Corp.
A report in the New York Post says Microsoft is "studying the finances of CBS and is considering a bid to acquire the Tiffany network."
Microsoft already has a strategic relationship with CBS competitor NBC with its MSNBC Broadcasting and online interests, a spokeswoman for Microsoft says.
Westinghouse officials also deny that Westinghouse's financial books are being looked at.
"There's no truth to this unattributed rumor," says Jack Bergen, senior vice president of corporate relations for Westinghouse. "It's all speculation. Our intention is to build CBS into the preeminent media company in the industry, not to sell it."