That would be a violation of the DNS specification, and won't work with DNS servers that are compliant to the specification (i.e. BIND). Section 2.4 of 1912:

2.4 CNAME records

   A CNAME record is not allowed to coexist with any other data.  In
   other words, if suzy.podunk.xx is an alias for sue.podunk.xx, you
   can't also have an MX record for suzy.podunk.edu, or an A record, or
   even a TXT record.  Especially do not try to combine CNAMEs and NS
   records like this!:


           podunk.xx.      IN      NS      ns1
                           IN      NS      ns2
                           IN      CNAME   mary
           mary            IN      A       1.2.3.4


   This is often attempted by inexperienced administrators as an obvious
   way to allow your domain name to also be a host.  However, DNS
   servers like BIND will see the CNAME and refuse to add any other
   resources for that name.  Since no other records are allowed to
   coexist with a CNAME, the NS entries are ignored.  Therefore all the
   hosts in the podunk.xx domain are ignored as well!