[KPMG letterhead]
May 30, 2000
Securities and Exchange Commission
Washington, DC 20549
Ladies and Gentlemen:
We were previously principal accountants for Infinity
Broadcasting Corporation and subsidiaries and under the date
of January 25, 2000, except as to note 17, which is as of
March 21, 2000, we reported on the consolidated financial
statements of Infinity Broadcasting Corporation and
subsidiaries as of December 31, 1999 and for each of the
years in the three-year period ended December 31, 1999. On
May 22, 2000, our appointment as principal accountants was
terminated. We have read Infinity Broadcasting
Corporation's statements included under Item 4 (a) of its
Form 8-K dated May 30, 2000, and we agree with such
statements except that we are not in a position to agree or
disagree with Infinity Broadcasting Corporation's statements
that PriceWaterhouseCoopers LLP was engaged to serve as
Viacom Inc. and Infinity Broadcasting Corporation's
independent accountants. We are also not in a position to
agree or disagree with Infinity Broadcasting Corporation's
statements included under Item 4 (b) of its Form 8-K dated
May 30, 2000.
Very truly yours,
/s/ KPMG LLP
KPMG LLP
