EXHIBIT 24.1

                                                                   POWER OF
ATTORNEY

		KNOW ALL PERSONS BY THESE PRESENTS that the undersigned hereby constitutes and
  appoints Christa A. D'Alimonte to be his or her true and lawful
attorney-in-fact and agent to execute and file for and on behalf of the
undersigned (i) any reports on Forms 3, 4, 5 and, if applicable, 144 (including
any amendments thereto and any successors to such Forms) with respect to
ownership of securities of ViacomCBS Inc. (the "Company") that the undersigned
may be required to file with the Securities and Exchange Commission in
accordance with Section 16(a) of the Securities Exchange Act of 1934 and the
rules thereunder and/or Rule 144 under the Securities Act of 1933, and (ii) as
necessary, any other documents necessary or appropriate to obtain codes and
passwords enabling the undersigned to file such reports electronically.

		The undersigned acknowledges that the foregoing attorney-in-fact, in serving
in such capacity at the request of the undersigned, is not assuming, nor is the
Company assuming, any of the undersigned's responsibilities to comply with
Section 16 of the Securities Exchange Act of 1934 and/or Rule 144 under the
Securities Act of 1933.

		This Power of Attorney shall remain in full force and effect until the
undersigned is no longer required to file Forms 3, 4, 5 and, if applicable, 144
with respect to the undersigned's holdings and transactions in securities issued
  by the Company, unless earlier revoked by the undersigned in a signed writing
delivered to the foregoing attorney-in-fact.  This Power of Attorney also serves
  to revoke and replace as of the date hereof, any prior Power of Attorney
executed by the undersigned with respect to the ownership of securities of the
Company.

           	IN WITNESS WHEREOF, the undersigned has caused this Power of
Attorney to be executed as of this 4th day of December, 2019.

								/s/ Barbara M. Byrne																						Name:	Barbara M. Byrne