VIACOM INC
S-4, EX-23.1, 2000-11-22
CABLE & OTHER PAY TELEVISION SERVICES
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                                                                    EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

   We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 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 reference to us under the heading
"Experts" in such Registration Statement.

PricewaterhouseCoopers LLP

New York, New York
November 20, 2000


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