EXHIBIT 23.1




                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Amendment No. 1 to
the Registration Statement on Form S-4 of our report dated February 12, 2001,
except for the first paragraph of note 2, which is as of February 21, 2001
relating to the financial statements and financial statement schedule, which
appears in Viacom Inc.'s Annual Report on Form 10-K for the year ended December
31, 2000. We also consent to the reference to us under the headings "Experts" in
such Registration Statement.


/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

New York, New York
July 27, 2001