How the two opposing news companies stack up

CBS Earnings in 1984: $212.4 million on revenue of $4.9 billion. Earnings in first-quarter '85: $16.7 million on revenue of $1.12 billion.

Broadcasting accounted for 55 of the 1984 gross receipts; its records business contributed 27 percent; publishing, 13 percent.

Its broadcast holdings include the CBS television network, two radio networks, five television stations and 13 radio stations.

Employees: 30,000. Turner Broadcasting

Earnings in 1984: $10 million on revenue of $281.7 million.

Major revenue producer: TV station WTBS and a syndication arm accounted for about 60 percent of '85 revenue.

Cable News Network, CNN Headline News, and Cable News Network Radio accounted for 30 percent of revenues; sports enterprises, including Atlanta Braves baseball team and Atlanta Hawks basketball team, about 10 percent.

Employees: about 1,800.