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TBS (stylized as tbs since 2004) is an American basic cable and satellite television channel that is owned by the Turner Broadcasting System division of Time Warner, which shares its name with the channel. TBS carries a variety of programming, with a focus on comedy, along with some sports events, including Major League Baseball and portions of the NCAA Men's Division I Basketball Championship.

In its current form, TBS was originally established on December 17, 1976 as a national feed of Turner's local, independent broadcast television station in Atlanta, WTCG. The decision to begin offering WTCG via satellite transmission expanded the small independent station into a national cable channel; with the re-naming of the broadcast station in 1979, the feed became known as Superstation WTBS, and later Superstation TBS, TBS Superstation, or simply TBS. The channel broadcast a variety of programming during this era, including films, syndicated series, Atlanta Braves baseball, and professional wrestling (including Georgia Championship Wrestling, and later World Championship Wrestling).

WTBS's local programming was nearly identical to the national feed, aside from FCC-mandated public affairs and educational programming that only aired on the local signal. By the early 2000's, TBS had begun to focus more intensively on comedic programming, including sitcoms and other series. On October 1, 2007, WTBS and the TBS superstation feed were separated, with WTBS re-launching as the Atlanta-specific Peachtree TV, and TBS becoming a conventional basic cable network with no over-the-air simulcast as had been previously the case. As of February 2015, TBS is available to approximately 96.5 million pay television households (82.9% of households with at least one television set) in the United States.