As filed with the Securities and Exchange Commission on April 19, 2005
                                                      Registration No. 333-_____
- --------------------------------------------------------------------------------
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                            -------------------------
                         FORM S-8 REGISTRATION STATEMENT
                        UNDER THE SECURITIES ACT OF 1933
                          ----------------------------

                                   VIACOM INC.
             (Exact name of registrant as specified in its charter)

                Delaware                             04-2949533
       (State or other jurisdiction of           (I.R.S. Employer
       incorporation or organization)           Identification No.)

                     1515 Broadway, New York, New York 10036
                                 (212) 258-6000
  (Address and phone number of principal executive offices, including zip code)
                          -----------------------------


              Viacom Inc. 2004 Long-Term Management Incentive Plan


                            (Full title of the plan)

                            Michael D. Fricklas, Esq.
             Executive Vice President, General Counsel and Secretary
              Viacom Inc., 1515 Broadway, New York, New York 10036
                                 (212) 258-6000
            (Name, address and telephone number of agent for service)
                            -------------------------

                         CALCULATION OF REGISTRATION FEE



- ------------------------- ------------------------ ------------------------ ------------------------- -------------------------
  Title of securities          Amount to be           Proposed maximum          Proposed maximum             Amount of
    to be registered            registered           offering price per     aggregate offering price      registration fee
                                                            share
- ------------------------- ------------------------ ------------------------ ------------------------- -------------------------
                                                                                                
Class B Common Stock,            117,094,902               $34.28(2)               $4,014,013,241           $ 472,449
par value $.01 per share          14,500,000               $37.38(3)               $  542,010,000           $  63,795
                                   4,550,000               $35.51(3)               $  161,570,500           $  19,017
                                   3,400,000               $34.87(3)               $  118,558,000           $  13,954
                                     245,098               $33.87(3)               $    8,301,469           $     977
                                     150,000               $33.67(3)               $    5,050,500           $     594
                                      50,000               $36.80(3)               $    1,840,000           $     217
                                 -----------                                        -------------            --------
                          Total: 139,990,000(1)                             Total: $4,851,343,710     Total: $571,003(4)
- ------------------------- ------------------------ ------------------------ ------------------------- -------------------------



(1) Represents an aggregate of 139,990,000 shares of Class B Common Stock, par
    value $.01 per share (the "Class B Common Stock"), of Viacom Inc. (the
    "Registrant") available for issuance under the Viacom Inc. 2004 Long-Term
    Management Incentive Plan (the "2004 LTMIP"). In addition, this Registration
    Statement shall also cover any additional shares of Class B Common Stock
    which become issuable under the 2004 LTMIP being registered pursuant to this
    Registration Statement by reason of any stock dividend, stock split,
    recapitalization or any other similar transaction effected without the
    receipt of consideration which results in an increase in the number of the
    Registrant's outstanding shares of Class B Common Stock.






(2) Pursuant to Rules 457(h) and 457(c) of the Securities Act of 1933, as
    amended (the "Securities Act"), the proposed maximum offering price per
    share is based on the average of the high and low prices of the Registrant's
    Class B Common Stock on the New York Stock Exchange consolidated reporting
    system on April 15, 2005 and is estimated solely for the purpose of
    calculating the registration fee.

(3) Pursuant to Rule 457(h) of the Securities Act, the proposed maximum offering
    price per share is based on the average weighted exercise price of (i)
    14,500,000 shares of Class B Common Stock subject to outstanding but
    unexercised options granted under the 2004 LTMIP on January 26, 2005, (ii)
    4,550,000 shares of Class B Common Stock subject to outstanding but
    unexercised options granted under the 2004 LTMIP on July 1, 2004, (iii)
    3,400,000 shares of Class B Common Stock subject to outstanding but
    unexercised options granted under the 2004 LTMIP on April 1, 2005, (iv)
    245,098 shares of Class B Common Stock subject to outstanding but
    unexercised options granted under the 2004 LTMIP on March 15, 2005, (v)
    150,000 shares of Class B Common Stock subject to outstanding but
    unexercised options granted under the 2004 LTMIP on July 19, 2004, and (vi)
    50,000 shares of Class B Common Stock subject to outstanding but unexercised
    options granted under the 2004 LTMIP on June 2, 2004, for a total of
    22,895,098 shares of Class B Common Stock subject to currently outstanding
    options and is estimated solely for the purposes of calculating the
    registration fee.

(4) Pursuant to Rule 457(p) of the Securities Act, the aggregate amount of the
    registration fee (i.e., $571,003) is being offset by $200,812, representing
    the dollar amount of the registration fee previously paid by the Registrant
    in respect of 15,000,000 unissued shares previously registered on Form S-8,
    filed February 9, 2001 (Registration No. 333-55346). Accordingly, the
    adjusted registration fee for this Form S-8 is $370,191.


                                   Page 1 of 9

                         Exhibit Index Appears on Page 9








                                     PART I


              INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS



Item 1.  Plan Information.*



Item 2.  Registrant Information and Employee Plan Annual Information.*



- ------------

*   Information required by Part I to be contained in the Section 10(a)
    prospectus is omitted from this Registration Statement in accordance with
    Rule 428 under the Securities Act and the "Note" to Part I of Form S-8.







                                     PART II


               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT


Item 3.  Incorporation of Documents by Reference.

         The following documents, which have been filed with the Securities and
Exchange Commission (the "Commission") by the Registrant are incorporated herein
by reference into this Registration Statement:

    (a)  The Registrant's Annual Report on Form 10-K for the year ended December
         31, 2004;

    (b)  The Registrant's Report on Schedule 14A filed April 15, 2005;

    (c)  The Registrant's Current Report on Form 8-K filed April 15, 2005; and

    (d)  The description of the Class B Common Stock contained in the
         Registrant's Registration Statement on Form 8-A filed on May 4, 2000
         pursuant to Section 12(g) of the Securities Exchange Act of 1934, as
         amended (the "Exchange Act"), and any amendment or report filed for the
         purpose of updating this description.

         In addition, all documents filed by the Registrant pursuant to Sections
13(a), 13(c), 14 and 15(d) of the Exchange Act subsequent to the effective date
of this Registration Statement, but prior to the filing of a post-effective
amendment to this Registration Statement indicating that all securities offered
hereby have been sold or deregistering all securities then remaining unsold,
shall be deemed to be incorporated by reference herein and to be a part hereof
from the date of filing of such documents. Any statement contained herein or in
any document incorporated or deemed to be incorporated by reference herein shall
be deemed to be modified or superseded for purposes of this Registration
Statement to the extent that a statement contained herein or in any other
subsequently filed document which also is or is deemed to be incorporated by
reference herein modifies or supersedes such statement. Any such statement so
modified or superseded shall not be deemed to constitute a part of this
Registration Statement, except as so modified or superseded.

Item 4.  Description of Securities.

         Not Applicable.








Item 5.  Interests of Named Experts and Counsel.

         Michael D. Fricklas, Esq., Executive Vice President, General Counsel
and Secretary of the Registrant, who has rendered an opinion stating that under
applicable state law the shares of Class B Common Stock to which the
Registration Statement relates will be, when issued, delivered and paid for in
full, validly and legally issued, fully paid and non-assessable under the laws
of the State of Delaware. As of December 31, 2004, Mr. Fricklas held 46 shares
of Class A Common Stock and 1,406 shares of Class B Common Stock and held
exercisable options to acquire 592,500 shares of Class B Common Stock and
non-exercisable options to acquire 177,500 shares of Class B Common Stock.

Item 6.  Indemnification of Directors and Officers.

         Section 102(b)(7) of the Delaware General Corporation Law ("DGCL")
allows a corporation to include in its certificate of incorporation a provision
eliminating or limiting the personal liability of a director to the corporation
or its stockholders for monetary damages for breach of fiduciary duty as a
director, except in cases where the director breached his duty of loyalty to the
corporation or its stockholders, failed to act in good faith, engaged in
intentional misconduct or a knowing violation of the law, willfully or
negligently authorized the unlawful payment of a dividend or approved an
unlawful stock redemption or repurchase or obtained an improper personal
benefit. The Registrant's Amended and Restated Certificate of Incorporation (the
"Viacom Charter") contains provisions that eliminate directors' personal
liability, in certain circumstances.

         Section 1 of Article VI of the Viacom Charter provides that the
Registrant shall indemnify any person who was or is involved in or is threatened
to be involved in any threatened, pending or completed action, suit or
proceeding, whether civil, criminal, administrative or investigative, by reason
of the fact that he is or was a director, officer, employee or agent of the
Registrant, or is or was serving at the request of the Registrant as a director,
officer, employee or agent (including trustee) of another corporation,
partnership, joint venture, trust or other enterprise, to the fullest extent
authorized by the DGCL, as the same exists or may hereafter be amended, against
judgments, fines, amounts paid in settlement and expenses (including attorneys'
fees), actually and reasonably incurred by him in connection with such action,
suit or proceeding. Notwithstanding the foregoing, except with respect to
proceedings to enforce rights to indemnification and advancement of expenses,
the Registrant shall indemnify an indemnitee in connection with a proceeding (or
part thereof) initiated by the indemnitee, if and only if the Board of Directors
of the Registrant authorized the bringing of the action, suit or proceeding (or
part thereof) in advance of the commencement of the proceeding.

         The Viacom Charter provides that to the extent that a present or former
director, officer, employee or agent of the Registrant has been successful on
the merits or otherwise in defense of any action, suit or proceeding referred
above, or in defense of any claim, issue or matter therein, such person shall be
indemnified against expenses (including attorneys' fees) actually and reasonably
incurred by that person in connection therewith. The indemnification and
advancement of expenses provided by, or granted pursuant to, the indemnification
provisions of the Viacom Charter shall not be deemed exclusive of any other
rights to which a person seeking indemnification or advancement of expenses may
be entitled under any statute, by-law, agreement, vote of stockholders or
disinterested directors or otherwise, both as to action in that person's
official capacity and as to action in another capacity while holding such
office. Without limiting the foregoing, the Registrant is authorized to enter
into an agreement with any director, officer, employee or agent of the
Registrant providing indemnification for such person against expenses, including
attorneys' fees, judgments, fines and amounts paid in settlement that result
from any threatened pending or completed action, suit or proceeding, whether
civil, criminal, administrative or investigative, including any action by or in
the right of the Registrant, that arises by reason of the fact that such person
is or was a director, officer, employee or agent of the Registrant, or is or was
serving at the request of the Registrant as a director, officer, employee or
agent of another corporation, partnership, joint venture, trust or other
enterprise, to the full extent allowed by law, except that no such agreement
shall provide for indemnification for any actions that constitute fraud, actual
dishonesty or willful misconduct.







         The Registrant may purchase and maintain insurance on behalf of any
person who is or was a director, officer, employee or agent of the Registrant,
or is or was serving at the request of the Registrant as a director, officer,
employee or agent of another corporation, partnership, joint venture, trust or
other enterprise against any liability asserted against him and incurred by him
in any such capacity, or arising out of his status as such, whether or not the
Registrant would have the power to indemnify him against such liability under
the provisions of Article VI of the Viacom Charter.

         Pursuant to Section 5 of Article VI of the Viacom Charter, the
Registrant has purchased certain liability insurance for its officers and
directors as permitted by Section 145(g) of the DGCL.

Item 7.  Exemption from Registration Claimed.

         Not Applicable.

Item 8.  Exhibits.

         See Exhibit Index.

Item 9. Undertakings.

         (a) The undersigned Registrant hereby undertakes:

              (1) To file, during any period in which offers or sales are being
         made, a post-effective amendment to this Registration Statement:

                   (i) to include any prospectus required by Section 10(a)(3) of
              the Securities Act;

                   (ii) to reflect in the prospectus any facts or events arising
              after the effective date of this Registration Statement (or the
              most recent post-effective amendment thereof) which, individually
              or in the aggregate, represent a fundamental change in the
              information set forth in the registration statement;

                   (iii) to include any material information with respect to the
              plan of distribution not previously disclosed in this Registration
              Statement or any material change to such information in the
              Registration Statement;

         provided, however, that the undertakings set forth in paragraphs (1)(i)
         and(1)(ii) do not apply if the information required to be included in a
         post-effective amendment by those paragraphs is contained in periodic
         reports filed with or furnished to the Commission by the Registrant
         pursuant to Section 13 or Section 15(d) of the Exchange Act that are
         incorporated by reference in this Registration Statement.

              (2) That, for the purpose of determining any liability under the
         Securities Act, each such post-effective amendment shall be deemed to
         be a new registration statement relating to the securities offered
         therein, and the offering of such securities at that time shall be
         deemed to be the initial bona fide offering thereof.



              (3) To remove from registration by means of a post-effective
         amendment any of the securities being registered which remain unsold at
         the termination of the offering.

         (b) The undersigned Registrant hereby undertakes that, for purposes of
determining liability under the Securities Act, each filing of the Registrant's
annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act
that is incorporated by reference in this Registration Statement shall be deemed
to be a new registration statement relating to the securities offered therein,
and the offering of such securities at that time shall be deemed to be the
initial bona fide offering thereof.






         (c) Insofar as indemnification for liabilities arising under the
Securities Act may be permitted to directors, officers and controlling persons
of the Registrant pursuant to the foregoing provisions, or otherwise, the
Registrant has been advised that in the opinion of the Commission such
indemnification is against public policy as expressed in the Securities Act and
is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the Registrant of expenses
incurred or paid by a director, officer, or controlling person of the Registrant
in the successful defense of any action, suit or proceeding) is asserted by such
director, officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public
policy as expressed in the Securities Act and will be governed by the final
adjudication of such issue.







                                   SIGNATURES

         Pursuant to the requirements of the Securities Act of 1933, the
Registrant certifies that it has reasonable grounds to believe that it meets all
of the requirements for filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of New York, State of New York, on this 19th day of
April, 2005.

                                   VIACOM INC.



                                   By: /s/ Michael D. Fricklas
                                       --------------------------------------
                                       Name:  Michael D. Fricklas
                                       Title: Executive Vice President, General
                                              Counsel and Secretary

         Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement on Form S-8 has been signed by the following persons in
the capacities indicated on the 19th day of April, 2005.

Signature                                     Title
- ---------                                     -----

/s/ Sumner M. Redstone                        Director, Chairman of the Board
- ----------------------------                  and Chief Executive Officer
    Sumner M. Redstone                        (Principal Executive Officer)

/s/ Richard J. Bressler                       Senior Executive Vice President
- ----------------------------                  and Chief Financial Officer
    Richard J. Bressler                       (Principal Financial Officer)

/s/ Susan C. Gordon                           Senior Vice President, Controller
- ----------------------------                  and Chief Accounting Officer
    Susan C. Gordon                           (Principal Accounting Officer)

*                                             Director
- ----------------------------
    George S. Abrams


*                                             Director
- ----------------------------
    David R. Andelman


*                                             Director
- ----------------------------
    Joseph A. Califano, Jr.







*                                             Director
- ----------------------------
    William S. Cohen


*                                             Director
- ----------------------------
    Philippe P. Dauman


*                                             Director
- ----------------------------
    Alan C. Greenberg


*                                             Director
- ----------------------------
    Jan Leschly


*                                             Director
- ----------------------------
    Charles E. Phillips, Jr.


*                                             Director
- ----------------------------
    Shari Redstone


*                                             Director
- ----------------------------
    Frederic V. Salerno


*                                             Director
- ----------------------------
    William Schwartz

*                                             Director
- ----------------------------
    Patty Stonesifer


*                                             Director
- ----------------------------
    Robert D. Walter




 *By: /s/ Michael D. Fricklas
      -------------------------------------
      Michael D. Fricklas, Attorney-in-Fact   April 19, 2005







                                  Exhibit Index

Exhibit No.   Description of Document

4.1           Amended and Restated Certificate of Incorporation of Viacom Inc.
              effective December 9, 2004 (incorporated by reference to Exhibit
              3(a) to the Annual Report on Form 10-K of Viacom Inc. for the
              fiscal year ended December 31, 2004) (File No. 001-09553).

4.2           Amended and Restated By-laws of Viacom Inc. adopted June 1, 2004
              (incorporated by reference to Exhibit 3.1 to the Current Report on
              Form 8-K of Viacom Inc. filed on June 1, 2004) (File No.
              001-09553).

4.3           Specimen certificate representing Viacom Inc. Class B Common Stock
              (incorporated by reference to Exhibit 4(b) to the Annual Report on
              Form 10-K of Viacom Inc. for the fiscal year ended December 31,
              2002) (File No. 001-09553).

4.4           Viacom Inc. 2004 Long-Term Management Incentive Plan (incorporated
              by reference to Annex B to the Definitive Proxy Statement on
              Schedule 14A of Viacom Inc. filed on April 15, 2004) (File No.
              001-09553).

5*            Opinion of Michael D. Fricklas, Executive Vice President, General
              Counsel and Secretary of the Registrant, as to the legality of the
              securities being registered.

23.1*         Consent of PricewaterhouseCoopers LLP.

23.2          Consent of Michael D. Fricklas, Executive Vice President, General
              Counsel and Secretary of the Registrant (included in Exhibit 5).

24*           Powers of Attorney.


- ------------------
*   Filed herewith.

                                                                       EXHIBIT 5


                                                    April 19, 2005



Viacom Inc.
1515 Broadway
New York, NY 10036

Dear Sirs:

         I am the Executive Vice President, General Counsel and Secretary of
Viacom Inc., a Delaware corporation ("Viacom"). I am delivering this opinion in
connection with the Registration Statement on Form S-8 (the "Registration
Statement") of Viacom filed with the Securities and Exchange Commission under
the Securities Act of 1933, as amended, with respect to the registration on Form
S-8 of 139,990,000 shares of Viacom's Class B Common Stock, par value $.01 per
share (the "Shares"), to be issued and sold under the Viacom Inc. 2004 Long-Term
Management Incentive Plan (the "Plan"):

         In connection with the foregoing, I or members of my legal staff (my
"Staff") have examined the Registration Statement, the Plan, and the originals,
or copies certified to my or my Staff's satisfaction, of such records,
documents, certificates and other instruments as I or my Staff have deemed
necessary or appropriate to enable me to render the opinion expressed below. As
to questions of fact material to the opinion expressed below, I or my Staff
have, when relevant facts were not independently established by me or them,
relied upon certificates of officers of Viacom or other evidence satisfactory to
me or my Staff. In all such examinations, I or my Staff have assumed the
genuineness of all signatures on original and certified documents, the
authenticity of all documents submitted to me or my Staff as original documents
and the conformity to original or certified documents submitted to me or my
Staff as copies.

         I am a member of the bar of the State of New York and the opinion
expressed herein is limited to matters controlled by the laws of the State of
New York and the General Corporation Law of the State of Delaware.

         Based upon the foregoing, it is my opinion that the Shares have been
duly authorized by Viacom and, when (a) issued and delivered by Viacom in
accordance with the terms of the Plan and (b) paid for in full in accordance
with the terms of the Plan, the Shares will be validly and legally issued, fully
paid and non-assessable under the laws of the State of Delaware.

         I hereby consent to the filing of this opinion as an exhibit to the
Registration Statement.

                                            Very truly yours,



                                            /s/ Michael D. Fricklas
                                            ------------------------------
                                                Michael D. Fricklas

                                                                    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

                                                                      EXHIBIT 24


                                   VIACOM INC.

                                Power of Attorney



    KNOW ALL MEN BY THESE PRESENTS that the undersigned director of VIACOM INC.,
hereby constitutes and appoints Michael D. Fricklas and Mark C. Morril, and each
of them, his or her true and lawful attorney-in-fact and agent, with full power
of substitution and resubstitution, for him or her and in his or her name, place
and stead, in any and all capacities, to sign a registration statement on Form
S-8, to be filed with the Securities and Exchange Commission, to register
139,990,000 shares of Class B Common Stock, par value $.01 per share, of Viacom
Inc., available for issuance under the Viacom Inc. 2004 Long-Term Management
Incentive Plan, and any and all amendments and post-effective amendments
thereto, and any and all instruments and documents filed as a part of or in
connection with the said registration statement or amendments thereto; granting
unto said attorney-in-fact and agent, full power and authority to do and perform
each and every act and thing requisite and necessary to be done, as fully for
all intents and purposes as he or she might or could do in person, hereby
ratifying and confirming all that the said attorney-in-fact and agent, shall do
or cause to be done by virtue hereof.

    IN WITNESS WHEREOF, I have hereunto signed my name this 15th day of April,
2005.




                                            /s/ George S. Abrams
                                            ------------------------------------
                                                George S. Abrams






                                   VIACOM INC.

                                Power of Attorney



    KNOW ALL MEN BY THESE PRESENTS that the undersigned director of VIACOM INC.,
hereby constitutes and appoints Michael D. Fricklas and Mark C. Morril, and each
of them, his or her true and lawful attorney-in-fact and agent, with full power
of substitution and resubstitution, for him or her and in his or her name, place
and stead, in any and all capacities, to sign a registration statement on Form
S-8, to be filed with the Securities and Exchange Commission, to register
139,990,000 shares of Class B Common Stock, par value $.01 per share, of Viacom
Inc., available for issuance under the Viacom Inc. 2004 Long-Term Management
Incentive Plan, and any and all amendments and post-effective amendments
thereto, and any and all instruments and documents filed as a part of or in
connection with the said registration statement or amendments thereto; granting
unto said attorney-in-fact and agent, full power and authority to do and perform
each and every act and thing requisite and necessary to be done, as fully for
all intents and purposes as he or she might or could do in person, hereby
ratifying and confirming all that the said attorney-in-fact and agent, shall do
or cause to be done by virtue hereof.

    IN WITNESS WHEREOF, I have hereunto signed my name this 15th day of April,
2005.





                                            /s/ David R. Andelman
                                            ------------------------------------
                                                David R. Andelman






                                   VIACOM INC.

                                Power of Attorney



    KNOW ALL MEN BY THESE PRESENTS that the undersigned director of VIACOM INC.,
hereby constitutes and appoints Michael D. Fricklas and Mark C. Morril, and each
of them, his or her true and lawful attorney-in-fact and agent, with full power
of substitution and resubstitution, for him or her and in his or her name, place
and stead, in any and all capacities, to sign a registration statement on Form
S-8, to be filed with the Securities and Exchange Commission, to register
139,990,000 shares of Class B Common Stock, par value $.01 per share, of Viacom
Inc., available for issuance under the Viacom Inc. 2004 Long-Term Management
Incentive Plan, and any and all amendments and post-effective amendments
thereto, and any and all instruments and documents filed as a part of or in
connection with the said registration statement or amendments thereto; granting
unto said attorney-in-fact and agent, full power and authority to do and perform
each and every act and thing requisite and necessary to be done, as fully for
all intents and purposes as he or she might or could do in person, hereby
ratifying and confirming all that the said attorney-in-fact and agent, shall do
or cause to be done by virtue hereof.

    IN WITNESS WHEREOF, I have hereunto signed my name this 15th day of April,
2005.




                                            /s/ Joseph A. Califano, Jr.
                                            ------------------------------------
                                                Joseph A. Califano, Jr.










                                   VIACOM INC.

                                Power of Attorney



    KNOW ALL MEN BY THESE PRESENTS that the undersigned director of VIACOM INC.,
hereby constitutes and appoints Michael D. Fricklas and Mark C. Morril, and each
of them, his or her true and lawful attorney-in-fact and agent, with full power
of substitution and resubstitution, for him or her and in his or her name, place
and stead, in any and all capacities, to sign a registration statement on Form
S-8, to be filed with the Securities and Exchange Commission, to register
139,990,000 shares of Class B Common Stock, par value $.01 per share, of Viacom
Inc., available for issuance under the Viacom Inc. 2004 Long-Term Management
Incentive Plan, and any and all amendments and post-effective amendments
thereto, and any and all instruments and documents filed as a part of or in
connection with the said registration statement or amendments thereto; granting
unto said attorney-in-fact and agent, full power and authority to do and perform
each and every act and thing requisite and necessary to be done, as fully for
all intents and purposes as he or she might or could do in person, hereby
ratifying and confirming all that the said attorney-in-fact and agent, shall do
or cause to be done by virtue hereof.

    IN WITNESS WHEREOF, I have hereunto signed my name this 15th day of April,
2005.




                                            /s/ William S. Cohen
                                            ------------------------------------
                                                William S. Cohen








                                   VIACOM INC.

                                Power of Attorney



    KNOW ALL MEN BY THESE PRESENTS that the undersigned director of VIACOM INC.,
hereby constitutes and appoints Michael D. Fricklas and Mark C. Morril, and each
of them, his or her true and lawful attorney-in-fact and agent, with full power
of substitution and resubstitution, for him or her and in his or her name, place
and stead, in any and all capacities, to sign a registration statement on Form
S-8, to be filed with the Securities and Exchange Commission, to register
139,990,000 shares of Class B Common Stock, par value $.01 per share, of Viacom
Inc., available for issuance under the Viacom Inc. 2004 Long-Term Management
Incentive Plan, and any and all amendments and post-effective amendments
thereto, and any and all instruments and documents filed as a part of or in
connection with the said registration statement or amendments thereto; granting
unto said attorney-in-fact and agent, full power and authority to do and perform
each and every act and thing requisite and necessary to be done, as fully for
all intents and purposes as he or she might or could do in person, hereby
ratifying and confirming all that the said attorney-in-fact and agent, shall do
or cause to be done by virtue hereof.

    IN WITNESS WHEREOF, I have hereunto signed my name this 15th day of April,
2005.




                                            /s/ Philippe P. Dauman
                                            ------------------------------------
                                                Philippe P. Dauman






                                   VIACOM INC.

                                Power of Attorney



    KNOW ALL MEN BY THESE PRESENTS that the undersigned director of VIACOM INC.,
hereby constitutes and appoints Michael D. Fricklas and Mark C. Morril, and each
of them, his or her true and lawful attorney-in-fact and agent, with full power
of substitution and resubstitution, for him or her and in his or her name, place
and stead, in any and all capacities, to sign a registration statement on Form
S-8, to be filed with the Securities and Exchange Commission, to register
139,990,000 shares of Class B Common Stock, par value $.01 per share, of Viacom
Inc., available for issuance under the Viacom Inc. 2004 Long-Term Management
Incentive Plan, and any and all amendments and post-effective amendments
thereto, and any and all instruments and documents filed as a part of or in
connection with the said registration statement or amendments thereto; granting
unto said attorney-in-fact and agent, full power and authority to do and perform
each and every act and thing requisite and necessary to be done, as fully for
all intents and purposes as he or she might or could do in person, hereby
ratifying and confirming all that the said attorney-in-fact and agent, shall do
or cause to be done by virtue hereof.

    IN WITNESS WHEREOF, I have hereunto signed my name this 15th day of April,
2005.




                                            /s/ Alan C. Greenberg
                                            ------------------------------------
                                                Alan C. Greenberg








                                   VIACOM INC.

                                Power of Attorney



    KNOW ALL MEN BY THESE PRESENTS that the undersigned director of VIACOM INC.,
hereby constitutes and appoints Michael D. Fricklas and Mark C. Morril, and each
of them, his or her true and lawful attorney-in-fact and agent, with full power
of substitution and resubstitution, for him or her and in his or her name, place
and stead, in any and all capacities, to sign a registration statement on Form
S-8, to be filed with the Securities and Exchange Commission, to register
139,990,000 shares of Class B Common Stock, par value $.01 per share, of Viacom
Inc., available for issuance under the Viacom Inc. 2004 Long-Term Management
Incentive Plan, and any and all amendments and post-effective amendments
thereto, and any and all instruments and documents filed as a part of or in
connection with the said registration statement or amendments thereto; granting
unto said attorney-in-fact and agent, full power and authority to do and perform
each and every act and thing requisite and necessary to be done, as fully for
all intents and purposes as he or she might or could do in person, hereby
ratifying and confirming all that the said attorney-in-fact and agent, shall do
or cause to be done by virtue hereof.

    IN WITNESS WHEREOF, I have hereunto signed my name this 15th day of April,
2005.




                                            /s/ Jan Leschly
                                            ------------------------------------
                                                Jan Leschly






                                   VIACOM INC.

                                Power of Attorney



    KNOW ALL MEN BY THESE PRESENTS that the undersigned director of VIACOM INC.,
hereby constitutes and appoints Michael D. Fricklas and Mark C. Morril, and each
of them, his or her true and lawful attorney-in-fact and agent, with full power
of substitution and resubstitution, for him or her and in his or her name, place
and stead, in any and all capacities, to sign a registration statement on Form
S-8, to be filed with the Securities and Exchange Commission, to register
139,990,000 shares of Class B Common Stock, par value $.01 per share, of Viacom
Inc., available for issuance under the Viacom Inc. 2004 Long-Term Management
Incentive Plan, and any and all amendments and post-effective amendments
thereto, and any and all instruments and documents filed as a part of or in
connection with the said registration statement or amendments thereto; granting
unto said attorney-in-fact and agent, full power and authority to do and perform
each and every act and thing requisite and necessary to be done, as fully for
all intents and purposes as he or she might or could do in person, hereby
ratifying and confirming all that the said attorney-in-fact and agent, shall do
or cause to be done by virtue hereof.

    IN WITNESS WHEREOF, I have hereunto signed my name this 15th day of April,
2005.




                                            /s/ Charles E. Phillips, Jr.
                                            ------------------------------------
                                                Charles E. Phillips, Jr.






                                   VIACOM INC.

                                Power of Attorney



    KNOW ALL MEN BY THESE PRESENTS that the undersigned director of VIACOM INC.,
hereby constitutes and appoints Michael D. Fricklas and Mark C. Morril, and each
of them, his or her true and lawful attorney-in-fact and agent, with full power
of substitution and resubstitution, for him or her and in his or her name, place
and stead, in any and all capacities, to sign a registration statement on Form
S-8, to be filed with the Securities and Exchange Commission, to register
139,990,000 shares of Class B Common Stock, par value $.01 per share, of Viacom
Inc., available for issuance under the Viacom Inc. 2004 Long-Term Management
Incentive Plan, and any and all amendments and post-effective amendments
thereto, and any and all instruments and documents filed as a part of or in
connection with the said registration statement or amendments thereto; granting
unto said attorney-in-fact and agent, full power and authority to do and perform
each and every act and thing requisite and necessary to be done, as fully for
all intents and purposes as he or she might or could do in person, hereby
ratifying and confirming all that the said attorney-in-fact and agent, shall do
or cause to be done by virtue hereof.

    IN WITNESS WHEREOF, I have hereunto signed my name this 15th day of April,
2005.




                                             /s/ Shari Redstone
                                            ------------------------------------
                                                 Shari Redstone






                                   VIACOM INC.

                                Power of Attorney



    KNOW ALL MEN BY THESE PRESENTS that the undersigned director of VIACOM INC.,
hereby constitutes and appoints Michael D. Fricklas and Mark C. Morril, and each
of them, his or her true and lawful attorney-in-fact and agent, with full power
of substitution and resubstitution, for him or her and in his or her name, place
and stead, in any and all capacities, to sign a registration statement on Form
S-8, to be filed with the Securities and Exchange Commission, to register
139,990,000 shares of Class B Common Stock, par value $.01 per share, of Viacom
Inc., available for issuance under the Viacom Inc. 2004 Long-Term Management
Incentive Plan, and any and all amendments and post-effective amendments
thereto, and any and all instruments and documents filed as a part of or in
connection with the said registration statement or amendments thereto; granting
unto said attorney-in-fact and agent, full power and authority to do and perform
each and every act and thing requisite and necessary to be done, as fully for
all intents and purposes as he or she might or could do in person, hereby
ratifying and confirming all that the said attorney-in-fact and agent, shall do
or cause to be done by virtue hereof.

    IN WITNESS WHEREOF, I have hereunto signed my name this 15th day of April,
2005.




                                            /s/ Frederic V. Salerno
                                            ------------------------------------
                                                Frederic V. Salerno






                                   VIACOM INC.

                                Power of Attorney



    KNOW ALL MEN BY THESE PRESENTS that the undersigned director of VIACOM INC.,
hereby constitutes and appoints Michael D. Fricklas and Mark C. Morril, and each
of them, his or her true and lawful attorney-in-fact and agent, with full power
of substitution and resubstitution, for him or her and in his or her name, place
and stead, in any and all capacities, to sign a registration statement on Form
S-8, to be filed with the Securities and Exchange Commission, to register
139,990,000 shares of Class B Common Stock, par value $.01 per share, of Viacom
Inc., available for issuance under the Viacom Inc. 2004 Long-Term Management
Incentive Plan, and any and all amendments and post-effective amendments
thereto, and any and all instruments and documents filed as a part of or in
connection with the said registration statement or amendments thereto; granting
unto said attorney-in-fact and agent, full power and authority to do and perform
each and every act and thing requisite and necessary to be done, as fully for
all intents and purposes as he or she might or could do in person, hereby
ratifying and confirming all that the said attorney-in-fact and agent, shall do
or cause to be done by virtue hereof.

    IN WITNESS WHEREOF, I have hereunto signed my name this 15th day of April,
2005.




                                            /s/ William Schwartz
                                            ------------------------------------
                                                William Schwartz






                                   VIACOM INC.

                                Power of Attorney



    KNOW ALL MEN BY THESE PRESENTS that the undersigned director of VIACOM INC.,
hereby constitutes and appoints Michael D. Fricklas and Mark C. Morril, and each
of them, his or her true and lawful attorney-in-fact and agent, with full power
of substitution and resubstitution, for him or her and in his or her name, place
and stead, in any and all capacities, to sign a registration statement on Form
S-8, to be filed with the Securities and Exchange Commission, to register
139,990,000 shares of Class B Common Stock, par value $.01 per share, of Viacom
Inc., available for issuance under the Viacom Inc. 2004 Long-Term Management
Incentive Plan, and any and all amendments and post-effective amendments
thereto, and any and all instruments and documents filed as a part of or in
connection with the said registration statement or amendments thereto; granting
unto said attorney-in-fact and agent, full power and authority to do and perform
each and every act and thing requisite and necessary to be done, as fully for
all intents and purposes as he or she might or could do in person, hereby
ratifying and confirming all that the said attorney-in-fact and agent, shall do
or cause to be done by virtue hereof.

    IN WITNESS WHEREOF, I have hereunto signed my name this 15th day of April,
2005.




                                            /s/ Patty Stonesifer
                                            ------------------------------------
                                                Patty Stonesifer






                                   VIACOM INC.

                                Power of Attorney



    KNOW ALL MEN BY THESE PRESENTS that the undersigned director of VIACOM INC.,
hereby constitutes and appoints Michael D. Fricklas and Mark C. Morril, and each
of them, his or her true and lawful attorney-in-fact and agent, with full power
of substitution and resubstitution, for him or her and in his or her name, place
and stead, in any and all capacities, to sign a registration statement on Form
S-8, to be filed with the Securities and Exchange Commission, to register
139,990,000 shares of Class B Common Stock, par value $.01 per share, of Viacom
Inc., available for issuance under the Viacom Inc. 2004 Long-Term Management
Incentive Plan, and any and all amendments and post-effective amendments
thereto, and any and all instruments and documents filed as a part of or in
connection with the said registration statement or amendments thereto; granting
unto said attorney-in-fact and agent, full power and authority to do and perform
each and every act and thing requisite and necessary to be done, as fully for
all intents and purposes as he or she might or could do in person, hereby
ratifying and confirming all that the said attorney-in-fact and agent, shall do
or cause to be done by virtue hereof.

    IN WITNESS WHEREOF, I have hereunto signed my name this 15th day of April,
2005.




                                            /s/ Robert Walter
                                            ------------------------------------
                                                Robert Walter