EXHIBIT 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this
Registration Statement on Form S-3 of Viacom Inc. of our report dated February
10, 2000, except for the second and third paragraphs of note 2, which are as of
March 21, 2000 relating to the financial statements and financial statement
schedules, which appears in Viacom Inc.'s Annual Report on Form 10-K for the
year ended December 31, 1999. We also consent to the references to us under the
headings "Experts" in such Registration Statement.
PricewaterhouseCoopers LLP
New York, New York
December 21, 2000
