VIACOM INC
S-3, EX-23.3, 2000-12-26
CABLE & OTHER PAY TELEVISION SERVICES
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                                                                   EXHIBIT 23.3

                         CONSENT OF INDEPENDENT AUDITORS

         We consent to the use of our report dated January 25, 2000, except as
to note 17, which is as of March 21, 2000, appearing on page 26 of Infinity
Broadcasting Corporation's Form 10-K for the year ended December 31, 1999; and
our report dated March 21, 2000, appearing on page 51 of Infinity Broadcasting
Corporation's Form 10-K for the year ended December 31, 1999; incorporated by
reference in this registration statement of Viacom Inc. and the reference to our
firm under the heading "Experts" in this registration statement.



                                    KPMG LLP



New York, New York
December 20, 2000





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