EXHIBIT 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated March 15, 2005 relating to the
financial statements, financial statement schedule, management's assessment of
the effectiveness of internal control over financial reporting and the
effectiveness of internal control over financial reporting of Viacom Inc., which
appears in Viacom Inc.'s Annual Report on Form 10-K for the year ended December
31, 2004.





/s/ PricewaterhouseCoopers LLP
- ------------------------------
    PricewaterhouseCoopers LLP

New York, New York
April 19, 2005