Boxee announced a deal with CBS to stream TV episodes through its player, providing Boxee users the ability to purchase full CBS episodes starting later this year. The agreement will not allow users to view CBS content automatically; they will need to purchase individual programs in order to view the stream.

Regardless of where one stands on the cord-cutting debate, the CBS deal is evidence that over-the-top services are being taken more seriously by the broadcast networks.

Additionally, Boxee is promoting its upcoming iPad app at the show, and its partnership with Wal-Mart online streaming service VUDU to run 3D videos. Earlier, Iomega announced Iomega TV with Boxee + Storage, which can stream online content and also play back from local and network storage devices (Iomega TV with Boxee will start at $229.99; with 1TB storage, $299.99; and with 2TB storage, $349.99).

Boxee CEO and co-founder Avner Ronen said, “We already announced new device partners, Iomega which is building a Boxee-based NAS and ViewSonic which is building a Boxee-based HDTV, but these devices also need access to content, which is why we are excited to announce that we have a new partnership with CBS, America’s most watched broadcast network, and we have extended our partnership with VUDU to also include 3D titles.”

The free iPad app is much like Boxee on a Mac or Apple TV, enabling users to find and share online video on the iPad (Cult of Mac has a video demo). The company expects a Q2 arrival.

On the Boxee company blog, Ronen explains that the iPad app, “enables you to access videos from your Watch Later list as well as from your Feed (stuff shared from Facebook/Twitter), and staying true to Boxee roots also enables you to stream videos directly to the iPad from your PC/Mac (without requiring you to sync).”