A content distribution system is provided, in which time-shift viewing among a plurality of devices can be realized. The system includes, a device group management unit which manages a group to which audio-visual devices capable of realizing time-shift viewing mutually belong; a viewing state management unit which acquires viewing information of a content by the audio-visual device, and a time shift control unit which transmits permission information for viewing the content in a time-shifted manner and the viewing information of the content acquired by the viewing state management unit, to the audio-visual device included in the group managed by the device group management unit, in response to a time shift request issued by the audio-visual device.