<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, 1998 AND EARNINGS PER SHARE PRESENTED IN ACCORDANCE WITH SFAS 128.
</LEGEND>
<MULTIPLIER> 1,000,000
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               MAR-31-1998
<CASH>                                             321
<SECURITIES>                                         0
<RECEIVABLES>                                    2,062
<ALLOWANCES>                                       101
<INVENTORY>                                      2,285
<CURRENT-ASSETS>                                 5,381
<PP&E>                                           4,392
<DEPRECIATION>                                   1,212
<TOTAL-ASSETS>                                  27,845
<CURRENT-LIABILITIES>                            4,160
<BONDS>                                          7,973
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                      1,200
<COMMON>                                             4
<OTHER-SE>                                      12,254
<TOTAL-LIABILITY-AND-EQUITY>                    27,845
<SALES>                                          3,088
<TOTAL-REVENUES>                                 3,088
<CGS>                                            2,055
<TOTAL-COSTS>                                    2,911
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 157
<INCOME-PRETAX>                                     22
<INCOME-TAX>                                        13
<INCOME-CONTINUING>                                  1
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                         1
<EPS-PRIMARY>                                    (.04)
<EPS-DILUTED>                                    (.04)