EXHIBIT 23.2



                       CONSENT OF INDEPENDENT ACCOUNTANTS



We consent to the use of our reports: (1) dated January 25, 2000, except as to
note 20, which is as of March 21, 2000, appearing on page 30 of CBS
Corporation's Form 10-K for the year ended December 31, 1999, and dated March
21, 2000, appearing on page 67 of CBS Corporation's Form 10-K for the year ended
December 31, 1999; and (2) dated January 25, 2000, except as to note 17, which
is as of March 21, 2000, appearing on page 26 of Infinity Broadcasting
Corporation's Form 10-K for the year ended December 31, 1999 and dated March 21,
2000, appearing on page 51 of Infinity Broadcasting Corporation's Form 10-K for
the year ended December 31, 1999, each of which is incorporated by reference in
this Amendment No. 1 to the Form S-4 Registration Statement of Viacom Inc. and
Viacom International Inc. We also consent to the reference to our firm under the
heading "Experts" in such Registration Statement.


/s/ KPMG LLP

KPMG LLP
New York, New York
July 27, 2001



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