EXHIBIT 23.1





               CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this
Registration Statement on Form S-8 of our report dated February
12, 2001, except for the first paragraph of Note 2, which is as
of February 21, 2001 relating to the financial statements and
financial statement schedule, which appears in Viacom Inc.'s
Annual Report on Form 10-K for the year ended December 31, 2000.

We also consent to the incorporation by reference in this
Registration Statement of our reports dated June 22, 2001 and
June 27, 2001 relating to the financial statements, which appear
in the Annual Reports of Viacom Investment Plan and Westinghouse
Savings Program, respectively, on Forms 11-K for the year ended
December 31, 2000.



/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP

New York, New York
February 8,  2002