SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K

              Current Report Pursuant to Section 13 or 15(d) of the
                             Securities Act of 1934

        Date of Report (Date of earliest event reported): May 4, 2000

                                   VIACOM INC.

             (Exact name of Registrant as specified in its charter)

  Delaware                          001-09553                 04-2949533

  ------------                      -----------             -----------------
(State or other                   (Commission                (I.R.S. Employer
jurisdiction of                    File Number)              Identification No.)
incorporation)

1515 Broadway, New York, New York                                      10036
(Address of principal executive offices)                             (Zip Code)

Registrant's telephone number, including area code:  (212) 258-6000





Item 2.  Acquisition or Disposition of Assets
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                  On May 4, 2000, pursuant to the Amended and Restated
Agreement and Plan of Merger, dated as of September 6, 1999, as amended and
restated as of October 8, 1999 and as of November 23, 1999 (the "Merger
Agreement"), among Viacom Inc., a Delaware Corporation ("Viacom"), CBS
Corporation, a Pennsylvania corporation ("CBS") and Viacom/CBS LLC, a Delaware
limited liability company, CBS merged with and into Viacom (the "Merger").
Viacom is the surviving corporation of the Merger. In the Merger, each share of
common stock, par value $1.00 per share, of CBS (other than shares being
cancelled or otherwise converted pursuant to the Merger Agreement) was converted
into the right to receive 1.085 shares of non-voting Class B common stock, par
value $.01 per share, of Viacom. In addition, each share of Series B
Participating Preferred Stock, par value $1.00 per share, of CBS was converted
into the right to receive 1.085 shares of Series C Preferred Stock, par value
$.01 per share, of Viacom.

                  A copy of the press release issued by Viacom announcing the
completion of the Merger is attached as an exhibit hereto and is incorporated by
reference herein.

Item 5.   Other Events
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                  In connection with the Merger, Viacom filed an amended
Restated Certificate of Incorporation and also made certain changes to its
Amended and Restated By-laws. Copies of Viacom's amended Restated Certificate of
Incorporation and Viacom's Amended and Restated By-Laws were filed as Annexes B
and C, respectively, to Amendment No. 3 to the Registration Statement on Form
S-4 filed with the Securities and Exchange Commission on November 24, 1999
(Commission File No. 333-88613).

Item 7.  Financial Statements and Exhibits
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         (a) Financial Statements of Business Acquired

                      The required financial information of CBS is hereby
                      incorporated by reference to the Annual Report on Form
                      10-K filed by CBS for the fiscal year ended December 31,
                      1999 on March 29, 2000 (Commission File No. 001-00977).

         (b)  Pro Forma Financial Information

                      The required pro forma financial information will be filed
                      by Viacom by amendment within the prescribed time period.

         (c)  Exhibits

               99.1    Press release by Viacom Inc., dated May 3, 2000







                                   SIGNATURES

                  Pursuant to the requirements of the Securities Exchange Act of
1934, Viacom has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                           VIACOM INC.

Date:    May 4, 2000                       By:  /s/   Michael D. Fricklas
                                                -------------------------------
                                                Name:   Michael D. Fricklas
                                                Title:  Senior Vice President,
                                                        General Counsel and
                                                        Secretary





                                            EXHIBIT INDEX
                                            -------------

Exhibit
   No.            Description
- --------          --------------
99.1              Press release by Viacom Inc., dated May 3, 2000