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Viacom, an acronym of Video & Audio Communications, may refer to:
- Viacom (pre-2006), an American media conglomerate which was later split in two on December 31, 2005, this being spun off from the original Viacom, and CBS Corporation, its legal successor
- ViacomCBS, a corporation formed by the merger of CBS Corporation and the second incarnation of Viacom on December 4, 2019