ABS-CBN Corporation is a Filipino media company based in Quezon City, Metro Manila, Philippines. It is the largest entertainment and media conglomerate in the Philippines. It is a subsidiary of Lopez Holdings Corporation which is owned by the López family ABS-CBN was formed by the merger of Alto Broadcasting System (ABS) and Chronicle Broadcasting Network (CBN).

ABS was founded in 1946 by American electronics engineer James Lindenberg as Bolinao Electronics Corporation (BEC). In 1952, BEC was renamed Alto Broadcasting System (ABS) with its corporate name, Alto Sales Corporation after Judge Antonio Quirino, brother of President Elpidio Quirino, purchased the company and later launched the first TV station in the country, DZAQ-TV on October 23, 1953. The company that would later be merged with ABS to form ABS-CBN was founded in 1956 as Chronicle Broadcasting Network, Inc. (CBN) by Eugenio Lopez Sr. and his brother Fernando Lopez, who was the sitting Vice President of the Philippines. A year later, the Lopezes acquired ABS. The ABS-CBN brand was first used on television in 1961. The company became known as ABS-CBN Broadcasting Corporation on February 1, 1967. The conglomerate started to adapt the ABS-CBN Corporation name on May 27, 2010, to reflect the company's diversification, although the ABS-CBN Broadcasting Corporation name is still used alternatively on some uses. The common shares of ABS-CBN were first traded on the Philippine Stock Exchange in July 1992 under the ticker symbol ABS.

The conglomerate mainly focus as a content company, which includes producing television programs, films and other entertainment contents and distributions.