Exhibit 99.2



  STATEMENT UNDER OATH OF PRINCIPAL FINANCIAL OFFICER REGARDING
    FACTS AND CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS


I, Richard J. Bressler, state and attest that:

    (1) To the best of my knowledge, based upon a review of the
        covered reports of Viacom Inc., and, except as corrected
        or supplemented in a subsequent covered report:

       *  no covered report contained an untrue statement of a
          material fact as of the end of the period covered by
          such report (or in the case of a report on Form 8-K or
          definitive proxy materials, as of the date on which it
          was filed); and

       *  no covered report omitted to state a material fact
          necessary to make the statements in the covered report,
          in light of the circumstances under which they were
          made, not misleading as of the end of the period
          covered by such report (or in the case of a report on
          Form 8-K or definitive proxy materials, as of the date
          on which it was filed).

   (2) I have reviewed the contents of this statement with the
        Company's audit committee.

   (3) In this statement under oath, each of the following, if
       filed on or before the date of this statement, is a
       "covered report":

       *  the Annual Report on Form 10-K for the year ended
          December 31, 2001 filed with the Commission of Viacom
          Inc.;

       *  all reports on Form 10-Q, all reports on Form 8-K and
          all definitive proxy materials of Viacom Inc. filed
          with the Commission subsequent to the filing of the
          Form 10-K identified above; and

       *  any amendments to any of the foregoing.




/s/ Richard J. Bressler            Subscribed and sworn to
-----------------------            before me this 14 day of
Richard J. Bressler                August 2002.
August 14, 2002
                                   /s/Julianne O'Riordan
                                   ----------------------
                                   Notary Public

                                   My Commission Expires:

                                   October 21, 2002
                                   ----------------