-----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,
 O31YHVWFh4xVpEZGa+2pReQo/aTPwNuw1gURnNXLVsd5FoJKi/G3e++Tzu8m9wP7
 g8BHhPGDLVdi2XdtrsOiMA==

<SEC-DOCUMENT>0000813828-04-000018.txt : 20040105
<SEC-HEADER>0000813828-04-000018.hdr.sgml : 20040105
<ACCEPTANCE-DATETIME>20040105194843
ACCESSION NUMBER:		0000813828-04-000018
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040101
FILED AS OF DATE:		20040105

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			GRAY III WILLIAM H
		CENTRAL INDEX KEY:			0001140889

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09553
		FILM NUMBER:		04507446

	BUSINESS ADDRESS:	
		STREET 1:		ONE DELL WAY
		CITY:			ROUND ROCK
		STATE:			TX
		ZIP:			786822244
		BUSINESS PHONE:		5127284737

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>gra264.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>0001140889</rptOwnerCik>
            <rptOwnerName>GRAY III WILLIAM H</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>
	<nonDerivativeTable>
		<nonDerivativeTransaction>
			<securityTitle>
				<value>Class B Common Stock Equivalents</value>
				<footnoteId id="F1"/>
			</securityTitle>
			<transactionDate>
				<value>2004-01-01</value>
			</transactionDate>
			<deemedExecutionDate>
			</deemedExecutionDate>
			<transactionCoding>
				<transactionFormType>4</transactionFormType>
				<transactionCode>A</transactionCode>
				<equitySwapInvolved>0</equitySwapInvolved>
			</transactionCoding>
			<transactionAmounts>
				<transactionShares>
					<value>2.2204</value>
					<footnoteId id="F2"/>
				</transactionShares>
				<transactionPricePerShare>
					<value>44.655</value>
				</transactionPricePerShare>
				<transactionAcquiredDisposedCode>
					<value>A</value>
				</transactionAcquiredDisposedCode>
			</transactionAmounts>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>1654.7401</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</nonDerivativeTransaction>
		<nonDerivativeHolding>
			<securityTitle>
				<value>Class B common stock</value>
			</securityTitle>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>4477.0000</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</nonDerivativeHolding>
	</nonDerivativeTable>
	<footnotes>
		<footnote id="F1">Common Stock Equivalents under the CBS Deferred Compensation and Stock Plan for Directors.</footnote>
		<footnote id="F2">Common Stock Equivalents credited in respect of hypothetical dividends pursuant to the CBS Deferred Compensation and Stock Plan for Directors.</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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