Ownership Submission
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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(Print or Type Responses)
1. Name and Address of Reporting Person *
MOONVES LESLIE
   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 _____ 10% Owner
__X__ Officer (give title below) _____ Other (specify below)
President & CEO
(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 B common stock 12/31/2005   A   9,865 A (1) 9,865 D  
CBS Class B common stock 12/31/2005   A   387 A (1) 387 I By 401(k)
CBS Class B common stock 12/31/2005   A   271 A (1) 271 I By IRA
CBS Class B common stock 12/31/2005   A   8 A (1) 8 I By Reporting Person's children
CBS Class B common stock 12/31/2005   A   286 A (1) 286 I By Spouse - 401(k) Plan (2)

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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 (3) 12/31/2005   A   87     (3)   (3) CBS Class B common stock 87 (4) 87 D  
Class B Phantom Common Stock Units (5) 12/31/2005   A   1,016     (5)   (5) CBS Class B common stock 1,016 (4) 1,016 D  
Class B Phantom Common Stock Units (5) 12/31/2005   A   157     (5)   (5) CBS Class B common stock 157 (4) 157 I By Spouse's Excess 401(k) Plan
Employee Stock Option (right to buy) (6) $ 15.737 01/03/2006   A   159,180     (7) 06/16/2007 CBS Class B common stock 159,180 (8) 159,180 D  
Employee Stock Option (right to buy) (6) $ 17.5902 01/03/2006   A   200,344     (7) 07/27/2007 CBS Class B common stock 200,344 (8) 200,344 D  
Employee Stock Option (right to buy) (6) $ 24.7362 01/03/2006   A   172,710     (7) 01/26/2009 CBS Class B common stock 172,710 (8) 172,710 D  
Employee Stock Option (right to buy) (6) $ 28.9924 01/03/2006   A   949     (7) 03/31/2009 CBS Class B common stock 949 (8) 949 D  
Employee Stock Option (right to buy) (6) $ 30.1703 01/03/2006   A   690,840     (7) 06/13/2009 CBS Class B common stock 690,840 (8) 690,840 D  
Employee Stock Option (right to buy) (6) $ 44.1875 01/03/2006   A   172,710     (7) 01/25/2010 CBS Class B common stock 172,710 (8) 172,710 D  
Employee Stock Option (right to buy) (6) $ 41.0464 01/03/2006   A   670     (7) 04/01/2010 CBS Class B common stock 670 (8) 670 D  
Employee Stock Option (right to buy) (6) $ 42.454 01/03/2006   A   482,336     (7) 05/25/2010 CBS Class B common stock 482,336 (8) 482,336 D  
Employee Stock Option (right to buy) (6) $ 33.8965 01/03/2006   A   1,074     (7) 04/01/2011 CBS Class B common stock 1,074 (8) 1,074 D  
Employee Stock Option (right to buy) (6) $ 44.7686 01/03/2006   A   235,248     (7) 05/23/2011 CBS Class B common stock 235,248 (8) 235,248 D  
Employee Stock Option (right to buy) (6) $ 37.4067 01/03/2006   A   1,212     (7) 03/30/2012 CBS Class B common stock 1,212 (8) 1,212 D  
Employee Stock Option (right to buy) (6) $ 37.8189 01/03/2006   A   387,696     (7) 05/22/2012 CBS Class B common stock 387,696 (8) 387,696 D  
Employee Stock Option (right to buy) (6) $ 30.8849 01/03/2006   A   479,228     (7) 01/29/2013 CBS Class B common stock 479,228 (8) 479,228 D  
Employee Stock Option (right to buy) (6) $ 29.6913 01/03/2006   A   1,835   04/01/2006 03/28/2013 CBS Class B common stock 1,835 (8) 1,835 D  
Employee Stock Option (right to buy) (6) $ 31.9529 01/03/2006   A   1,263,463     (7) 04/11/2013 CBS Class B common stock 1,263,463 (8) 1,263,463 D  
Employee Stock Option (right to buy) (6) $ 31.7173 01/03/2006   A   509,375     (7) 01/28/2014 CBS Class B common stock 509,375 (8) 509,375 D  
Employee Stock Option (right to buy) (6) $ 30.6337 01/03/2006   A   1,796   04/01/2007 03/31/2014 CBS Class B common stock 1,796 (8) 1,796 D  
Employee Stock Option (right to buy) (6) $ 27.8852 01/03/2006   A   636,719     (7) 07/01/2014 CBS Class B common stock 636,719 (8) 636,719 D  
Employee Stock Option (right to buy) (6) $ 27.8852 01/03/2006   A   1,273,438     (9) 07/01/2014 CBS Class B common stock 1,273,438 (8) 1,273,438 D  
Employee Stock Option (right to buy) (6) $ 28.9924 01/03/2006   A   258     (7) 03/31/2009 CBS Class B common stock 258 (8) 258 I By Spouse (2)
Employee Stock Option (right to buy) (6) $ 41.0464 01/03/2006   A   426     (7) 04/01/2010 CBS Class B common stock 426 (8) 426 I By Spouse (2)
Employee Stock Option (right to buy) (6) $ 33.8965 01/03/2006   A   620     (7) 04/01/2011 CBS Class B common stock 620 (8) 620 I By Spouse (2)
Employee Stock Option (right to buy) (6) $ 37.4067 01/03/2006   A   588     (7) 03/30/2012 CBS Class B common stock 588 (8) 588 I By Spouse (2)
Employee Stock Option (right to buy) (6) $ 29.6913 01/03/2006   A   1,263   04/01/2006 03/28/2013 CBS Class B common stock 1,263 (8) 1,263 I By Spouse (2)
Employee Stock Option (right to buy) (6) $ 30.6337 01/03/2006   A   1,305   04/01/2007 03/31/2014 CBS Class B common stock 1,305 (8) 1,305 I By Spouse (2)
Employee Stock Option (right to buy) (6) $ 27.3826 01/03/2006   A   1,644   04/01/2008 03/31/2015 CBS Class B common stock 1,644 (8) 1,644 I By Spouse (2)

Reporting Owners

Reporting Owner Name / Address Relationships
 Director  10% Owner  Officer  Other
MOONVES LESLIE
51 WEST 52ND STREET
NEW YORK, NY 10019		   X     President & CEO  

Signatures

 /s/ Moonves, Leslie   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 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.
(2) The Reporting Person disclaims beneficial ownership of these securities and this report shall not be deemed an admission that the Reporting Person is the beneficial owner of such securities for purposes of Section 16 or any other purposes.
(3) Phantom common stock units are payable in cash following the Reporting Person's retirement or other termination of service pursuant to the CBS Supplemental Employee Investment Fund. Each Phantom common stock unit is the economic equivalent of one share of CBS Corporation Class B common stock.
(4) 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.
(5) 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.
(6) Right to buy under Issuer's long term incentive plan.
(7) Current.
(8) In the Merger each grant of stock options to buy Viacom Class B common stock was converted into a number of stock options to buy CBS Corporation Class B common stock determined by multiplying the number of outstanding stock options included in the grant before the Merger by 1.273438. The per share exercise price of the converted stock options was determined by dividing the pre-Merger exercise price by 1.273438.
(9) This option vests in four equal annual installments beginning on July 1, 2005.

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