-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 REiRGVCGMq4G06rqstTEPLbaqtW1ydTO/Q5eiH3QvZrpNFfQwtxOGEYj64emtIaC
 HiIAG+XX6LiHiQBRkx25SA==

<SEC-DOCUMENT>0000813828-04-000017.txt : 20040105
<SEC-HEADER>0000813828-04-000017.hdr.sgml : 20040105
<ACCEPTANCE-DATETIME>20040105194840
ACCESSION NUMBER:		0000813828-04-000017
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040101
FILED AS OF DATE:		20040105

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VIACOM INC
		CENTRAL INDEX KEY:			0000813828
		STANDARD INDUSTRIAL CLASSIFICATION:	CABLE & OTHER PAY TELEVISION SERVICES [4841]
		IRS NUMBER:				042949533
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		1515 BROADWAY
		STREET 2:		51ST FL
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036
		BUSINESS PHONE:		2122586000

	MAIL ADDRESS:	
		STREET 1:		1515 BROADWAY
		STREET 2:		51ST FL
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			COHEN WILLIAM S
		CENTRAL INDEX KEY:			0001133628

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09553
		FILM NUMBER:		04507445

	BUSINESS ADDRESS:	
		STREET 1:		9 WEST 57TH STREET
		STREET 2:		37TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		2124131836

	MAIL ADDRESS:	
		STREET 1:		9 WEST 57TH STREET
		STREET 2:		37TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>coh249.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>
	<periodOfReport>2004-01-01</periodOfReport>
	<notSubjectToSection16>0</notSubjectToSection16>
    <issuer>
        <issuerCik>0000813828</issuerCik>
        <issuerName>VIACOM INC</issuerName>
        <issuerTradingSymbol>VIA, VIAB</issuerTradingSymbol>
	</issuer>
	<reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001133628</rptOwnerCik>
            <rptOwnerName>COHEN WILLIAM S</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1515 BROADWAY</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10036</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
			<isDirector>1</isDirector>
			<isOfficer>0</isOfficer>
			<isTenPercentOwner>0</isTenPercentOwner>
			<isOther>0</isOther>
		</reportingOwnerRelationship>
	</reportingOwner>
	<derivativeTable>
		<derivativeTransaction>
			<securityTitle>
				<value>Phantom Class B Common Stock Units</value>
			</securityTitle>
			<conversionOrExercisePrice>
				<value>0.000</value>
				<footnoteId id="F1"/>
			</conversionOrExercisePrice>
			<transactionDate>
				<value>2004-01-01</value>
			</transactionDate>
			<deemedExecutionDate>
			</deemedExecutionDate>
			<transactionCoding>
				<transactionFormType>4</transactionFormType>
				<transactionCode>A</transactionCode>
				<equitySwapInvolved>0</equitySwapInvolved>
			</transactionCoding>
			<transactionAmounts>
				<transactionShares>
					<value>232</value>
				</transactionShares>
				<transactionPricePerShare>
					<value>44.380</value>
				</transactionPricePerShare>
				<transactionAcquiredDisposedCode>
					<value>A</value>
				</transactionAcquiredDisposedCode>
			</transactionAmounts>
			<exerciseDate>
				<footnoteId id="F1"/>
			</exerciseDate>
			<expirationDate>
				<footnoteId id="F1"/>
			</expirationDate>
			<underlyingSecurity>
				<underlyingSecurityTitle>
					<value>Class B common stock</value>
				</underlyingSecurityTitle>
				<underlyingSecurityShares>
					<value>232.0000</value>
				</underlyingSecurityShares>
			</underlyingSecurity>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>420.0000</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</derivativeTransaction>
		<derivativeTransaction>
			<securityTitle>
				<value>Phantom Class A Common Stock Units</value>
			</securityTitle>
			<conversionOrExercisePrice>
				<value>0.000</value>
				<footnoteId id="F1"/>
			</conversionOrExercisePrice>
			<transactionDate>
				<value>2004-01-01</value>
			</transactionDate>
			<deemedExecutionDate>
			</deemedExecutionDate>
			<transactionCoding>
				<transactionFormType>4</transactionFormType>
				<transactionCode>A</transactionCode>
				<equitySwapInvolved>0</equitySwapInvolved>
			</transactionCoding>
			<transactionAmounts>
				<transactionShares>
					<value>232</value>
				</transactionShares>
				<transactionPricePerShare>
					<value>44.270</value>
				</transactionPricePerShare>
				<transactionAcquiredDisposedCode>
					<value>A</value>
				</transactionAcquiredDisposedCode>
			</transactionAmounts>
			<exerciseDate>
				<footnoteId id="F1"/>
			</exerciseDate>
			<expirationDate>
				<footnoteId id="F1"/>
			</expirationDate>
			<underlyingSecurity>
				<underlyingSecurityTitle>
					<value>Class A common stock</value>
				</underlyingSecurityTitle>
				<underlyingSecurityShares>
					<value>232.0000</value>
				</underlyingSecurityShares>
			</underlyingSecurity>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>420.0000</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</derivativeTransaction>
	</derivativeTable>
	<footnotes>
		<footnote id="F1">Reporting Person has elected to defer payment of Board retainer and fees pursuant to the Viacom Inc. Deferred Compensation Plan for Non-Employee Directors. Deferred amounts (including any cash dividends credited during the previous quarter) are deemed invested quarterly in the number of Phantom Common Stock Units equal to the number of shares of Class A and Class B Common Stock that such amounts would have purchased when converted.  Phantom Common Stock Units are paid out after the Director's retirement from the Board and are settled in cash.</footnote>
	</footnotes>
	<remarks>
	</remarks>
	<ownerSignature>
		<signatureName>By: By: Michael D. Fricklas, Attorney-in-fact</signatureName>
		<signatureDate>2004-01-05</signatureDate>
	</ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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