Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration Statements on Forms S-8 (Nos. 333-82422, 333-88613 and 333-36440) of Viacom Inc. of our report dated June 17, 2005, relating to the financial statements of the Westinghouse Savings Program, which appears in this Form 11-K.

/s/ PricewaterhouseCoopers LLP

New York, New York
June 27, 2005