FORM 4 Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP OF SECURITIES Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940

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1. Name and Address of Reporting Person * REDSTONE SUMNER M   2. Issuer Name and Ticker or Trading Symbol VIACOM INC [CBS, CBS.A] 5. Relationship of Reporting Person(s) to Issuer (Check all applicable) __X__ Director __X__ 10% Owner __X__ Officer (give title below) _____ Other (specify below) Chairman of the Board (Last) (First) (Middle) 51 WEST 52ND STREET 3. Date of Earliest Transaction (Month/Day/Year) 12/31/2005 (Street) NEW YORK, NY 10019 4. If Amendment, Date Original Filed(Month/Day/Year) 6. Individual or Joint/Group Filing(Check Applicable Line) _X_ Form filed by One Reporting Person ___ Form filed by More than One Reporting Person (City) (State) (Zip) Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned

1.Title of Security (Instr. 3) 2. Transaction Date (Month/Day/Year) 2A. Deemed Execution Date, if any (Month/Day/Year) 3. Transaction Code (Instr. 8) 4. Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5) 5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4) 6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 7. Nature of Indirect Beneficial Ownership (Instr. 4) Code V Amount (A) or (D) Price CBS Class A common stock 12/31/2005   A   40 A (1) 40 D   CBS Class A common stock 12/31/2005   A   46,829,414 A (1) 46,829,414 I By NAIRI, Inc. (2) CBS Class B common stock 12/31/2005   A   231,760 A (3) 231,760 D   CBS Class B common stock 12/31/2005   A   121 A (3) 121 I By 401(k) CBS Class B common stock 12/31/2005   A   39,809,527 A (3) 39,809,527 I By NAIRI, Inc. (2) CBS Class B common stock 12/31/2005   A   100 A (3) 100 I By Spouse

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Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities)

1. Title of Derivative Security (Instr. 3)	2. Conversion or Exercise Price of Derivative Security	3. Transaction Date (Month/Day/Year)	3A. Deemed Execution Date, if any (Month/Day/Year)	4. Transaction Code (Instr. 8)		5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4, and 5)		6. Date Exercisable and Expiration Date (Month/Day/Year)		7. Title and Amount of Underlying Securities (Instr. 3 and 4)		8. Price of Derivative Security (Instr. 5)	9. Number of Derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)	10. Ownership Form of Derivative Security: Direct (D) or Indirect (I) (Instr. 4)	11. Nature of Indirect Beneficial Ownership (Instr. 4)
				Code	V	(A)	(D)	Date Exercisable	Expiration Date	Title	Amount or Number of Shares
Class B Phantom Common Stock Units	(4)	12/31/2005		A		389		(4)	(4)	CBS Class B common stock	389	(5)	389	D
Class B Phantom Common Stock Units	(6)	12/31/2005		A		1,437		(6)	(6)	CBS Class B common stock	1,437	(5)	1,437	D
Employee Stock Option (right to buy) (7)	$ 13.7424	01/03/2006		A		244,304		(8)	01/30/2007	CBS Class B common stock	244,304	(9)	244,304	D
Employee Stock Option (right to buy) (7)	$ 11.9755	01/03/2006		A		321,750		(8)	08/01/2007	CBS Class B common stock	321,750	(9)	321,750	D
Employee Stock Option (right to buy) (7)	$ 24	01/03/2006		A		1,954,436		(8)	08/20/2008	CBS Class B common stock	1,954,436	(9)	1,954,436	D
Employee Stock Option (right to buy) (7)	$ 43.7792	01/03/2006		A		977,218		(8)	05/04/2010	CBS Class B common stock	977,218	(9)	977,218	D
Employee Stock Option (right to buy) (7)	$ 44.7686	01/03/2006		A		366,456		(8)	05/23/2011	CBS Class B common stock	366,456	(9)	366,456	D
Employee Stock Option (right to buy) (7)	$ 37.8189	01/03/2006		A		293,165		(8)	05/22/2012	CBS Class B common stock	293,165	(9)	293,165	D
Employee Stock Option (right to buy) (7)	$ 34.615	01/03/2006		A		390,887		(8)	05/21/2013	CBS Class B common stock	390,887	(9)	390,887	D
Employee Stock Option (right to buy) (7)	$ 29.5735	01/03/2006		A		268,734		(10)	05/19/2014	CBS Class B common stock	268,734	(9)	268,734	D
Employee Stock Option (right to buy) (7)	$ 27.8852	01/03/2006		A		244,304		(8)	07/01/2014	CBS Class B common stock	244,304	(9)	244,304	D
Employee Stock Option (right to buy) (7)	$ 27.8852	01/03/2006		A		488,609		(11)	07/01/2014	CBS Class B common stock	488,609	(9)	488,609	D

Reporting Owners

Reporting Owner Name / Address	Relationships
	Director	10% Owner	Officer	Other
REDSTONE SUMNER M 51 WEST 52ND STREET NEW YORK, NY 10019	X	X	Chairman of the Board

Signatures

By: /s/ Angeline C. Straka, Attorney-in-fact		01/04/2006
**Signature of Reporting Person		Date

Explanation of Responses:

*	If the form is filed by more than one reporting person, see Instruction 4(b)(v).
**	Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1)	Acquired pursuant to a merger between CBS Corporation (formerly know as Viacom Inc.) and Viacom Merger Sub Inc. (the Merger), in which each share of Viacom Class A common stock was exchanged for 0.5 shares of CBS Corporation Class A common stock and 0.5 shares of New Viacom Corp. (New Viacom) Class A common stock with cash in lieu of any fractional shares of CBS Corporation Class B common stock and New Viacom Class B common stock. On January 3, 2006, the first business day following the effective time of the Merger, the opening price of CBS Corporation Class B common stock on the New York Stock Exchange was $25.60 per share and the opening price of New Viacom Class B common stock on the New York Stock Exchange was $41.12 per share. Viacom Inc. changed its name to CBS Corporation (CBS) upon completion of the Merger.
(2)	These securities are owned directly by NAIRI Inc., but may also be deemed to be beneficially owned by (1) NAIRI's parent corporation, National Amusements, Inc. (NAI), and (2) Sumner M. Redstone, who is the controlling stockholder of NAI.
(3)	Acquired pursuant to a merger between CBS Corporation (formerly know as Viacom Inc.) and Viacom Merger Sub Inc. (the Merger), in which each share of Viacom Class B common stock was exchanged for 0.5 shares of CBS Corporation Class B common stock and 0.5 shares of New Viacom Corp. (New Viacom) Class B common stock with cash in lieu of any fractional shares of CBS Corporation Class B common stock and New Viacom Class B common stock. On January 3, 2006, the first business day following the effective time of the Merger, the opening price of CBS Corporation Class B common stock on the New York Stock Exchange was $25.60 per share and the opening price of New Viacom Class B common stock on the New York Stock Exchange was $41.12 per share. Viacom Inc. changed its name to CBS Corporation (CBS) upon completion of the Merger.
(4)	Phantom common stock units are payable in cash following the Reporting Person's retirement or other termination of service pursuant to the Issuer's Excess 401(k) Plan for Designated Senior Executives. Each CBS Corporation Class A Phantom common stock unit is the economic equivalent of one share of CBS Corporation Class A common stock and each CBS Corporation Class B Phantom common stock unit is the economic equivalent of one share of CBS Corporation Class B common stock.
(5)	In the Merger, each Viacom Class B Phantom Common Stock Unit was deemed to be exchanged for 0.5 CBS Corporation Class B Phantom Common Stock Units and 0.5 New Viacom Class B Phantom Common Stock Units.
(6)	Phantom common stock units are payable in cash at the beginning of the year after the Reporting Person ceases to be an executive officer of the Issuer pursuant to an deferred compensation arrangement with the Issuer. Each Phantom common stock unit is the economic equivalent of one share of CBS Corporation Class B common stock.
(7)	Right to buy under Issuer's long term incentive plan.
(8)	Current.
(9)	In the Merger, each grant of stock options to buy Viacom Class B common stock was converted into an equal number of stock options to buy CBS Corporation Class B common stock and New Viacom Class B common stock determined by multiplying the number of outstanding stock options included in the grant before the Merger by 0.488609. The per share exercise price of the converted stock options was determined by dividing the pre-Merger exercise price by 1.273438 for the CBS options and by 0.792802 for the New Viacom options.
(10)	This option vests in four equal annual installments beginning on May 19, 2005.
(11)	This option vests in four equal annual installments beginning on July 1, 2005.

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