<ARTICLE> 5
<LEGEND>
THIS FINANCIAL DATA SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM THE FINANCIAL STATEMENTS OF VIACOM INC. FOR THE THREE MONTHS ENDED MARCH
31, 2000 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS. EARNINGS PER SHARE ARE PRESENTED IN ACCORDANCE WITH SFAS 128.
</LEGEND>
<MULTIPLIER>    1,000,000

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-END>                               MAR-31-2000
<CASH>                                             698
<SECURITIES>                                         0
<RECEIVABLES>                                    1,674
<ALLOWANCES>                                       144
<INVENTORY>                                      1,806
<CURRENT-ASSETS>                                 4,952
<PP&E>                                           5,378
<DEPRECIATION>                                   1,978
<TOTAL-ASSETS>                                  24,324
<CURRENT-LIABILITIES>                            3,988
<BONDS>                                          6,547
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             8
<OTHER-SE>                                      10,425
<TOTAL-LIABILITY-AND-EQUITY>                    24,324
<SALES>                                          3,026
<TOTAL-REVENUES>                                 3,026
<CGS>                                            1,981
<TOTAL-COSTS>                                    2,771
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 123
<INCOME-PRETAX>                                    144
<INCOME-TAX>                                        65
<INCOME-CONTINUING>                                 76
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                        76
<EPS-BASIC>                                        .11
<EPS-DILUTED>                                      .11