X0202 4 2005-04-01 0 0000813828 VIACOM INC VIA, VIAB 0001209442 WALTER ROBERT D 1515 BROADWAY NEW YORK NY 10036 1 0 0 0 Class B Common Stock Equivalents 2005-04-01 4 A 0 0.2261 35.0200 A 113.3193 D Class B common stock 75564.0000 D Phantom Class A Common Stock Units 0.00 2005-04-01 4 A 0 467 35.10 A Class A common stock 467 5139 D Phantom Class B Common Stock Units 0.00 2005-04-01 4 A 0 470 34.87 A Class B common stock 470 5176 D Common Stock Equivalents under the CBS Deferred Compensation and Stock Plan for Directors. Common Stock Equivalents credited in respect of hypothetical dividends pursuant to the CBS Deferred Compensation and Stock Plan for Directors. Reporting Person has elected to defer payment of Board retainer and fees pursuant to Viacom's deferred compensation arrangement for 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. /s/ Walter, Robert D. 2005-04-04