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Viacom Inc. (short for Visual & Audio Communications) is an American mass media corporation focused on commercial broadcasting, publishing, billboards, and television production, with most of its operations in the United States. The president and chief executive of the company is Philippe Dauman with Sumner Redstone, owner of National Amusements, is Viacom's majority shareholder and serves as executive chairman. The company was founded in the year 1971 as a spin-off of CBS. The assets Viacom currently owns comprises of BET Networks, Viacom Media Networks, Showtime Networks, Paramount Pictures, CBS Broadcasting (with Leslie Moonves serving as president), over-the-air television (CBS and The CW), radio broadcasting (including CBS Radio and local radio stations), TV production and distribution, publishing, pay-cable (Showtime Networks), basic cable (Pop, the BET Networks and Viacom Media Networks channels), and recording labels. Viacom has its headquarters in Midtown, Manhattan, New York City, United States.

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