Sony Music Entertainment is a major global record label controlled by the Sony Corporation. In 1988, Sony Corporation acquired CBS Records, Inc. for $2 billion.

CBS Inc., now CBS Corporation, retained the rights to the CBS name, and Sony renamed the label Sony Music Entertainment in 1991.

In India, CBS India was a joint venture between India's Tata Group and CBS America and accounted for a lot of english & hindi pop & bollywood soundtrack releases on vinyl & cassettes in the 80's.