SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549


SCHEDULE 13D

Under the Securities Exchange Act of 1934 



Viacom Inc.
(Name of Issuer)

Class A Common Stock  
(Title of Class of Securities)

			
                                                                    
92553P102
(CUSIP Number)

James E. McKee
GAMCO Investors, Inc.
One Corporate Center
Rye, New York 10580-1435
(914) 921-5294
(Name, Address and Telephone Number of Person Authorized to Receive Notices 
and Communications)

	
January 3, 2006
(Date of Event which Requires Filing of this Statement)


If the filing person has previously filed a statement on Schedule 13G to 
report the acquisition that is the subject of this Schedule 13D, and is 
filing this schedule because of Section 240.13d-1(e), 240.13d-1(f)
or 240.13d-1(g), check the following box.  




CUSIP No.  92553P102										
1
NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
								 					       
Gabelli Funds, LLC	                                           	
	I.D. NO.  13-4044523	
2
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)	
(a)	


(b)	

3
SEC USE ONLY

4
SOURCE OF FUNDS (SEE INSTRUCTIONS)	
   00-Funds of investment advisory clients

5
CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED 
PURSUANT TO ITEMS 2 (d) OR 2 (e)   


6
CITIZENSHIP OR PLACE OF ORGANIZATION
   New York

NUMBER OF

SHARES

BENEFICIALLY

OWNED

BY EACH

REPORTING

PERSON

WITH

7



SOLE VOTING POWER				

 2,286,000    (Item 5)
 
8



SHARED VOTING POWER				

NONE

9



SOLE DISPOSITIVE POWER				

 2,286,000     (Item 5)

10



SHARED DISPOSITIVE POWER			

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

 2,286,000   (ITEM 5)
12



CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES
(SEE INSTRUCTIONS)				
13



PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)

    3.48%
14



TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)	
    IA
CUSIP No.  92553P102										
	
1
NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
								 					       
GAMCO Asset Management, Inc.	                                           	
	I.D. NO.  13-4044521	
2
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)	
(a)		
	


(b)	

3
SEC USE ONLY

4
SOURCE OF FUNDS (SEE INSTRUCTIONS)
 00-Funds of investment advisory clients

5
CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED 
PURSUANT TO ITEMS 2 (d) OR 2 (e)   


6
CITIZENSHIP OR PLACE OF ORGANIZATION
   New York

NUMBER OF

SHARES

BENEFICIALLY

OWNED

BY EACH

REPORTING

PERSON

WITH
 
7



SOLE VOTING POWER				

  2,225,273  (Item 5)
 
8



SHARED VOTING POWER				

NONE

9


SOLE DISPOSITIVE POWER				

 2,407,973  (Item 5)

10



SHARED DISPOSITIVE POWER			

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

2,407,973  (Item 5)
12



CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES
(SEE INSTRUCTIONS)			
13



PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)


3.66%
14



TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)
    IA, CO

CUSIP No.  92553P102						
1
NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
								 					       
Gabelli Securities, Inc.                                           	
	I.D. NO.  13-3379374	
2
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)	
(a)		
	


(b)	

3
SEC USE ONLY

4
Source of funds (SEE INSTRUCTIONS)
   00 - Client Funds

5
CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
PURSUANT TO ITEMS 2 (d) OR 2 (e)   


6
CITIZENSHIP OR PLACE OF ORGANIZATION
   Delaware

NUMBER OF

SHARES

BENEFICIALLY

OWNED

BY EACH

REPORTING

PERSON

WITH

7



SOLE VOTING POWER				

 104,750 (Item 5)

8



SHARED VOTING POWER				

NONE
 
9



SOLE DISPOSITIVE POWER				

  104,750 (Item 5)

10



SHARED DISPOSITIVE POWER			

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

 104,750 (ITEM 5)
12



CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES
(SEE INSTRUCTIONS)									
13



PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)

0.16%
14


TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)
    HC, CO
CUSIP No.  92553P102								
1	
NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
								 					       
MJG Associates, Inc.                                          		
	I.D. NO.  06-1304269	
2	
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)	
(a)	


(b)	

3	
SEC USE ONLY


4	
SOURCE OF FUNDS (SEE INSTRUCTIONS)	
00-Client Funds

5	
CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED 
PURSUANT TO ITEMS 2 (d) OR 2 (e)   


6	
CITIZENSHIP OR PLACE OF ORGANIZATION
   Connecticut

NUMBER OF

SHARES

BENEFICIALLY

OWNED

BY EACH

REPORTING

PERSON

WITH
 
7



SOLE VOTING POWER				

   19,000   (Item 5)

8


SHARED VOTING POWER				

NONE
 
9



SOLE DISPOSITIVE POWER				

  19,000    (Item 5)

10



SHARED DISPOSITIVE POWER			

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

   19,000       (ITEM 5)
12



CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES
 (SEE INSTRUCTIONS)				
13



PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)


0.03%
14



TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)	
 CO

CUSIP No. 92553P102										
	
1
NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
								 					       
Gabelli Foundation, Inc.	                                           	
	I.D. NO.  94-2975159	
2
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)	
(a)	


(b)	

3
SEC USE ONLY

4
SOURCE OF FUNDS (SEE INSTRUCTIONS)	
 WC

5
CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED 
PURSUANT TO ITEMS 2 (d) OR 2 (e)   


6
CITIZENSHIP OR PLACE OF ORGANIZATION
   NV

NUMBER OF

SHARES

BENEFICIALLY

OWNED

BY EACH

REPORTING

PERSON

WITH
 
7



SOLE VOTING POWER				

   3,500   (Item 5)
 
8



SHARED VOTING POWER				

NONE
 
9



SOLE DISPOSITIVE POWER				

  3,500      (Item 5)

10



SHARED DISPOSITIVE POWER			

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

     3,500        (ITEM 5)
12



CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES
(SEE INSTRUCTIONS)				
13



PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)


0.01%
14



TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)	
    00-PRIVATE FOUNDATION

CUSIP No.  92553P102									
1
NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
								 					       
GGCP, Inc.	
I.D. NO.  13-3056041
2
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)	
(a)	


(b)	

3
SEC USE ONLY

4
Source of funds (SEE INSTRUCTIONS)
None

5
CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED 
PURSUANT TO ITEMS 2 (d) OR 2 (e)   


6
CITIZENSHIP OR PLACE OF ORGANIZATION
   New York

NUMBER OF

SHARES

BENEFICIALLY

OWNED

BY EACH

REPORTING

PERSON

WITH

7



SOLE VOTING POWER				

  25,000 None 

8



SHARED VOTING POWER				

NONE 

9


SOLE DISPOSITIVE POWER				

 25,000 NONE 

10



SHARED DISPOSITIVE POWER			

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

 25,000  NONE 
12



CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES
(SEE INSTRUCTIONS) X			
13



PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)


0.04%

14


TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)
    HC, CO

CUSIP No.  92553P102							
1
NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
								 					       
GAMCO Investors, Inc.
I.D. NO.  13-4007862


CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)	
(a)	


(b)	

3
SEC USE ONLY

4
Source of funds (SEE INSTRUCTIONS) 
  None

5
CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED 
PURSUANT TO ITEMS 2 (d) OR 2 (e)   


6
CITIZENSHIP OR PLACE OF ORGANIZATION
  New York

NUMBER OF

SHARES

BENEFICIALLY

OWNED

BY EACH

REPORTING

PERSON

WITH
 
7



SOLE VOTING POWER				

None 

8



SHARED VOTING POWER				

NONE
 
9



SOLE DISPOSITIVE POWER				

NONE 

10



SHARED DISPOSITIVE POWER			

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

NONE 
12



CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES
(SEE INSTRUCTIONS) X			
13



PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)

None 
14



TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)
    HC, CO

CUSIP No.  							
1
NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
								 					       
Mario J. Gabelli	
2
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS) 	
(a)	


(b)	

3
SEC USE ONLY

4
Source of funds (SEE INSTRUCTIONS)
 00 - Funds of Family Partnership

5
CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED 
PURSUANT TO ITEMS 2 (d) OR 2 (e)   


6
CITIZENSHIP OR PLACE OF ORGANIZATION
   USA

NUMBER OF

SHARES

BENEFICIALLY

OWNED

BY EACH

REPORTING

PERSON

WITH
 
7



SOLE VOTING POWER				

  5,000 None 
 
8



SHARED VOTING POWER				

NONE
 
9



SOLE DISPOSITIVE POWER				

  5,000  NONE

10



SHARED DISPOSITIVE POWER			

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

5,000
12



CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES
(SEE INSTRUCTIONS) X			
13



PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)


0.01%
14


TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)
    IN

Item 1.		Security and Issuer
		The class of equity securities to which this statement on 
Schedule 13D relates is the Class A Common Stock  ("Securities") of Viacom 
Inc. (the "Issuer"), a Delaware corporation with principal offices located at 
1515 Broadway, New York, New York 10036.

Item 2.		Identity and Background
This statement is being filed by Mario J. Gabelli ("Mario 
Gabelli") and various entities which he
directly or indirectly controls or for which he acts as chief investment 
officer.  These entities, except for Lynch Corporation ("Lynch") and Lynch 
Interactive Corporation ("Interactive"), engage in various aspects of the 
securities business, primarily as investment adviser to various institutional 
and individual clients, including registered investment companies and pension 
plans, and as general partner of various private investment partnerships.  
Certain of these entities may also make investments for their own accounts.
		The foregoing persons in the aggregate often own beneficially 
more than 5% of a class of a particular issuer.  Although several of the 
foregoing persons are treated as institutional investors for purposes of 
reporting their beneficial ownership on the short-form Schedule 13G, the 
holdings of those who do not qualify as institutional investors may exceed 
the 1% threshold presented for filing on Schedule 13G or implementation of 
their investment philosophy may from time to time require action which could 
be viewed as not completely passive.  In order to avoid any question as to 
whether their beneficial ownership is being reported on the proper form and 
in order to provide greater investment flexibility and administrative 
uniformity, these persons have decided to file their beneficial ownership 
reports on the more detailed Schedule 13D form rather than on the short-form 
Schedule 13G and thereby to provide more expansive disclosure than may be 
necessary.
		(a), (b) and (c) - This statement is being filed by one or more 
of the following persons: GGCP, Inc.  formerly known as Gabelli Group Capital 
Partners, Inc. ("GGCP"), GAMCO Investors, Inc. formerly known as Gabelli 
Asset Management Inc. ("GBL"), Gabelli Funds, LLC ("Gabelli Funds"), GAMCO 
Asset Management Inc. formerly known as GAMCO Investors, Inc. ("GAMCO"), 
Gabelli Advisers, Inc. ("Gabelli Advisers"), Gabelli Securities, Inc. 
("GSI"), Gabelli & Company, Inc. ("Gabelli & Company"), MJG Associates, Inc. 
("MJG Associates"), Gabelli Foundation, Inc. ("Foundation"), Mario Gabelli, 
Lynch, and Interactive.  Those of the foregoing persons signing this Schedule 
13D are hereafter referred to as the "Reporting Persons".
		GGCP makes investments for its own account and is the parent 
company of GBL.  GBL, a public company listed on the New York Stock Exchange, 
is the parent company for a variety of companies engaged in the securities 
business, including those named below.
		GAMCO, a wholly-owned subsidiary of GBL, is an investment adviser 
registered under the Investment Advisers Act of 1940, as amended ("Advisers 
Act").  GAMCO is an investment manager providing discretionary managed 
account services for employee benefit plans, private investors, endowments, 
foundations and others.
		GSI, a majority-owned subsidiary of GBL, acts as a general 
partner or investment manager to limited partnerships and offshore investment 
companies and as a part of its business may purchase or sell securities for 
its own account.  It is the immediate parent of Gabelli & Company. GSI is the 
Investment Manager of Gabelli Associates Fund, Gabelli Associates Fund II, 
Gabelli Associates Limited, ALCE Partners, L.P., and Gabelli Multimedia 
Partners, L.P.  GSI and Marc Gabelli own 45% and 55%, respectively, of 
Gabelli Securities International Limited ("GSIL"). GSIL provides investment 
advisory services to offshore funds and accounts.   GSIL is an investment 
advisor of Gabelli International Gold Fund Limited, Gabelli European 
Partners, Ltd., and Gabelli Global Partners, Ltd.
		Gabelli & Company, a wholly-owned subsidiary of GSI, is a broker-
dealer registered under the Securities Exchange Act of 1934, as amended 
("1934 Act"), which as a part of its business regularly purchases and sells 
securities for its own account.
		Gabelli Funds, a wholly owned subsidiary of GBL, is a limited 
liability company. Gabelli Funds is an investment adviser registered under 
the Advisers Act which presently provides discretionary managed account 
services for The Gabelli Equity Trust Inc., The Gabelli Asset Fund, The 
Gabelli Growth Fund, The Gabelli Convertible and Income Securities Fund, 
Inc., The Gabelli Value Fund Inc., The Gabelli Small Cap Growth Fund, The 
Gabelli Equity Income Fund, The Gabelli ABC Fund, The Gabelli Global 
Telecommunications Fund, Gabelli Gold Fund, Inc., The Gabelli Global 
Multimedia Trust Inc., The Gabelli Global Convertible Securities Fund, 
Gabelli Capital Asset Fund, Gabelli International Growth Fund, Inc., The 
Gabelli Global Growth Fund, The Gabelli Utility Trust, The Gabelli Global 
Opportunity Fund, The Gabelli Utilities Fund, The Gabelli Blue Chip Value 
Fund, The Gabelli Mathers Fund, The Gabelli Woodland Small Cap Value Fund, 
The Comstock Capital Value Fund, The Comstock Strategy Fund, The Gabelli 
Dividend and Income Trust, The Gabelli Global Utility & Income Trust, The 
Gabelli Global Gold, Natural Resources, & Income Trust (collectively, the 
"Funds"), which are registered investment companies.
		Gabelli Advisers, a subsidiary of GBL, is an investment adviser 
which provides discretionary advisory services to The Gabelli Westwood Mighty 
Mitessm Fund.
		The Plan, a qualified employee profit sharing plan, covers 
substantially all employees of GBL and its affiliates.
		MJG Associates provides advisory services to private investment 
partnerships and offshore funds.  Mario Gabelli is the sole shareholder, 
director and employee of MJG Associates.   MJG Associates is the Investment 
Manager of Gabelli International Limited, Gabelli International II Limited, 
Gabelli Performance Partnership, and Gabelli Fund, LDC.
The Foundation is a private foundation.  Mario Gabelli is the 
President, a Trustee and the
Investment Manager of the Foundation.	
		Lynch is a public company traded on the American Stock Exchange 
engaged in manufacturing.  Interactive is a public company listed on the 
American Stock Exchange and is a holding company with operating subsidiaries 
engaged primarily in the rural telephone industry.  Lynch and Interactive 
actively pursue new business ventures and acquisitions. Lynch and Interactive 
make investments in marketable securities to preserve capital and maintain 
liquidity for financing their business activities and acquisitions and are 
not engaged in the business of investing, reinvesting, or trading in 
securities.  Mario J. Gabelli is a director, officer and a substantial 
shareholder of Interactive and a substantial shareholder of Lynch.
		Mario Gabelli is the majority stockholder and Chairman of the Board 
of Directors and Chief Executive Officer of GGCP and GBL, and the Chief 
Investment Officer for each of the Reporting Persons other than Lynch.  GGCP is 
the majority shareholder of GBL. GBL, in turn, is the sole stockholder of 
GAMCO.  GBL is also the majority stockholder of GSI and the largest shareholder 
of Gabelli Advisers.  Gabelli & Company is a wholly-owned subsidiary of GSI. 
		The Reporting Persons do not admit that they constitute a group.
		GGCP, GBL, GAMCO, and Gabelli & Company are New York corporations 
and GSI and Gabelli Advisers are Delaware corporations, each having its 
principal business office at One Corporate Center, Rye, New York 10580.  
Gabelli Funds is a New York limited liability company having its principal 
business office at One Corporate Center, Rye, New York 10580.  MJG Associates 
is a Connecticut corporation having its principal business office at 140 
Greenwich Avenue, Greenwich, CT 06830.  The Foundation is a Nevada corporation 
having its principal offices at 165 West Liberty Street, Reno, Nevada 89501.  
Lynch is an Indiana corporation having its principal business office at 50 
Kennedy Plaza, Suite 1250, Providence, Rhode Island 02903.  Interactive is a 
Delaware corporation having its principal place of business at One Corporate 
Center, Rye, New York 10580.  
		For information required by instruction C to Schedule 13D with 
respect to the executive officers and directors of the foregoing entities and 
other related persons (collectively, "Covered Persons"), reference is made to 
Schedule I annexed hereto and incorporated herein by reference.
(f) - Reference is made to Schedule I hereto.
		
Item 3.		Source and Amount of Funds or Other Consideration
The Reporting Persons received 4,746,773 shares in connection 
with the separation of Viacom
Inc.  into two publicly traded entities: CBS Corporation and New Viacom Corp 
(renamed "Viacom Inc.").  In addition, the Reporting Persons used an 
aggregate of approximately $4,799,143 to purchase the Securities reported as 
beneficially owned in Item 5. GAMCO and Gabelli Funds used approximately 
$74,049 and 1,502,548 respectively, of funds that were provided through the 
accounts of certain of their investment advisory clients (and, in the case of 
some of such accounts at GAMCO, may be through borrowings from client margin 
accounts) in order to purchase the Securities for such clients.  GSI used 
approximately $3,296,595 of client funds to purchase the Securities reported 
by it.   


Item 4.		Purpose of Transaction
		Each of the Reporting Persons has purchased and holds the 
Securities reported by it for investment for one or more accounts over which 
it has shared, sole, or both investment and/or voting power, for its own 
account, or both.
		The Reporting Persons, with the exceptions of Lynch and 
Interactive, are engaged in the business of securities analysis and 
investment and pursue an investment philosophy of identifying undervalued 
situations.  In pursuing this investment philosophy, the Reporting Persons 
analyze the operations, capital structure and markets of companies in which 
they invest, including the Issuer, on a continuous basis through analysis of 
documentation and discussions with knowledgeable industry and market 
observers and with representatives of such companies (often at the invitation 
of management).  The Reporting Persons do not believe they possess material 
inside information concerning the Issuer.  As a result of these analytical 
activities one or more of the Reporting Persons may issue analysts reports, 
participate in interviews or hold discussions with third parties or with 
management in which the Reporting Person may suggest or take a position with 
respect to potential changes in the operations, management or capital 
structure of such companies as a means of enhancing shareholder values.  Such 
suggestions or positions may relate to one or more of the transactions 
specified in clauses (a) through (j) of Item 4 of Schedule 13D including, 
without limitation, such matters as disposing of one or more businesses, 
selling the company or acquiring another company or business, changing 
operating or marketing strategies, adopting or not adopting, certain types of 
anti-takeover measures and restructuring the company's capitalization or 
dividend policy.
		Each of the Reporting Persons intends to adhere to the foregoing 
investment philosophy with respect to the Issuer.  However, none of the 
Reporting Persons intends to seek control of the Issuer or participate in the 
management of the Issuer, and any Reporting Person that is registered as an 
investment company under the 1940 Act will participate in such a transaction 
only following receipt of an exemption from the SEC under Rule 17d-1 under 
the 1940 Act, if required, and in accordance with other applicable law.  In 
pursuing this investment philosophy, each Reporting Person will continuously 
assess the Issuer's business, financial condition, results of operations and 
prospects, general economic conditions, the securities markets in general and 
those for the Issuer's securities in particular, other developments and other 
investment opportunities, as well as the investment objectives and 
diversification requirements of its shareholders or clients and its fiduciary 
duties to such shareholders or clients.  Depending on such assessments, one 
or more of the Reporting Persons may acquire additional Securities or may 
determine to sell or otherwise dispose of all or some of its holdings of 
Securities.  Although the Reporting Persons share the same basic investment 
philosophy and although most portfolio decisions are made by or under the 
supervision of Mario Gabelli, the investment objectives and diversification 
requirements of various clients differ from those of other clients so that 
one or more Reporting Persons may be acquiring Securities while others are 
disposing of Securities.
		With respect to voting of the Securities, the Reporting Persons 
have adopted general voting policies relating to voting on specified issues 
affecting corporate governance and shareholder values.  Under these policies, 
the Reporting Persons generally vote all securities over which they have 
voting power in favor of cumulative voting, financially reasonable golden 
parachutes, one share one vote, management cash incentives and pre-emptive 
rights and against greenmail, poison pills, supermajority voting, blank check 
preferred stock and super-dilutive stock options.  Exceptions may be made 
when management otherwise demonstrates superior sensitivity to the needs of 
shareholders.  In the event that the aggregate voting position of all joint 
filers shall exceed 25% of the total voting position of the issuer then the 
proxy voting committees of each of the Funds shall vote their Fund's shares 
independently.
		Each of the Covered Persons who is not a Reporting Person has 
purchased the Securities reported herein as beneficially owned by him for 
investment for his own account or that of one or more members of his 
immediate family.  Each such person may acquire additional Securities or 
dispose of some or all of the Securities reported herein with respect to him.
		Other than as described above, none of the Reporting Persons and 
none of the Covered Persons who is not a Reporting Person has any present 
plans or proposals which relate to or would result in any transaction, change 
or event specified in clauses (a) through (j) of Item 4 of Schedule 13D.


Item 5.		Interest In Securities Of The Issuer
(a) The aggregate number of Securities to which this Schedule 13D 
relates is 4,851,223 shares, representing 7.38% of the 65,743,000 shares 
outstanding (calculated by dividing in half the outstanding shares of Viacom 
Inc. as reported in their most recent Form 10-Q for the quarter ended June 30, 
2005).  The Reporting Persons beneficially own those Securities as follows:

Name
Shares of
Common Stock
% of Class of
Common
Gabelli Funds

2,286,000
3.48%
GAMCO
2,407,973
3.66%

GSI

MJG Associates

GGCP

Foundation

Mario Gabelli

104,750

19,000

               
25,000

3,500

5,000

0.16%

0.03%

0.04%

0.01%

0.01%

		Mario Gabelli is deemed to have beneficial ownership of the 
Securities owned beneficially by each of the foregoing persons.  GSI is deemed 
to have beneficial ownership of the Securities owned beneficially by Gabelli & 
Company.  GBL and GGCP are deemed to have beneficial ownership of the 
Securities owned beneficially by each of the foregoing persons other than Mario 
Gabelli and the Foundation.	
(b) Each of the Reporting Persons and Covered Persons has the sole 
power to vote or direct the vote and sole power to dispose or to direct the 
disposition of the Securities reported for it, either for its own benefit or 
for the benefit of its investment clients or its partners, as the case may be, 
except that (i) GAMCO does not have the authority to vote 182,700 of the 
reported shares, (ii) Gabelli Funds has sole dispositive and voting power with 
respect to the shares of the Issuer held by the Funds so long as the aggregate 
voting interest of all joint filers does not exceed 25% of their total voting 
interest in the Issuer and, in that event, the Proxy Voting Committee of each 
Fund shall respectively vote that Fund's shares, (ii) at any time, the Proxy 
Voting Committee of each such Fund may take and exercise in its sole discretion 
the entire voting power with respect to the shares held by such fund under 
special  circumstances such as regulatory considerations, and (iii) the power 
of Mario Gabelli, GBL, and GGCP is indirect with respect to Securities 
beneficially owned directly by other Reporting Persons.
		(c) Information with respect to all transactions in the 
Securities which were effected during the past sixty days or since the most 
recent filing on Schedule 13D, whichever is less, by each of the Reporting 
Persons and Covered Persons is set forth on Schedule II annexed hereto and 
incorporated herein by reference.
		(d) The investment advisory clients of, or partnerships managed 
by, GAMCO, Gabelli Funds, Gabelli Advisers, GSI and MJG Associates have the 
sole right to receive and, subject to the notice, withdrawal and/or 
termination provisions of such advisory contracts and partnership 
arrangements, the sole power to direct the receipt of dividends from, and the 
proceeds of sale of, any of the Securities beneficially owned by such 
Reporting Persons on behalf of such clients or partnerships.  Except as 
noted, no such client or partnership has an interest by virtue of such 
relationship that relates to more than 5% of the Securities.

Item 6.		Contracts, Arrangements, Understandings or Relationships 
with Respect
		to Securities of the Issuer
		The powers of disposition and voting of Gabelli Funds, Gabelli 
Advisers, GAMCO, GSI and MJG Associates with respect to Securities owned 
beneficially by them on behalf of their investment advisory clients, and of 
MJG Associates and GSI with respect to Securities owned beneficially by them 
on behalf of the partnerships which they directly or indirectly manage, are 
held pursuant to written agreements with such clients, partnerships and 
funds. 

Item 7. 	Material to be Filed as an Exhibit
	The following Exhibit A is attached hereto.  The following Exhibit B is 
incorporated by reference to Exhibit C in the Amendment No. 8 to Schedule 13D 
of the Reporting Persons with respect to Edgewater Technologies, Inc.

Exhibit A:
Joint Filing Agreement


Exhibit B:
Powers of Attorney to Douglas R. Jamieson and James E. McKee 
from Robert E. Dolan

Powers of Attorney to Douglas R. Jamieson and James E. McKee 
from Raymond H. Keller.

Powers of Attorney to Douglas R. Jamieson and James E. McKee 
from Mario J. Gabelli.

Powers of Attorney to Karyn M. Nappi, and James E. McKee 
from Marc J. Gabelli.






Signature
	After reasonable inquiry and to the best of my knowledge and belief, I 
certify that the information set forth in this statement is true, complete 
and correct.
Dated:	January 13, 2006

GGCP, INC.
MARIO J. GABELLI
MJG ASSOCIATES, INC.
GABELLI FOUNDATION, INC.	


By:/s/ James E. McKee			
	James E. McKee
	Attorney-in-Fact


					             	
GABELLI SECURITIES, INC.
GAMCO INVESTORS, INC.
GABELLI FUNDS, LLC
					             
					             
					             
					             


By:/s/ James E. McKee			
	James E. McKee
	Secretary or Assistant Secretary
	
	
			



						
GAMCO ASSET MANAGEMENT INC.



By:/s/ Douglas R. Jamieson			
	Douglas R. Jamieson
	President


SCHEDULE I

     Information with Respect to Executive
Officers and Directors of the Undersigned
	
		Schedule I to Schedule 13D is amended, in pertinent part, as 
follows:

The following sets forth as to each of the executive officers and 
directors of the undersigned: his name; his business address; his 
present principal occupation or employment and the name, 
principal business and address of any corporation or other 
organization in which such employment is conducted.  Unless 
otherwise specified, the principal employer of each such 
individual is GGCP, Inc., GAMCO Asset Management, Inc., Gabelli 
Funds, LLC, Gabelli & Company, Inc., or GAMCO Investors, Inc., 
the business address of each of which is One Corporate Center, 
Rye, New York 10580, and each such individual identified below is 
a citizen of the United States.  To the knowledge of the 
undersigned, during the last five years, no such person has been 
convicted in a criminal proceeding (excluding traffic violations 
or similar misdemeanors), and no such person was a party to a 
civil proceeding of a judicial or administrative body of 
competent jurisdiction as a result of which he was or is subject 
to a judgment, decree or final order enjoining future violations 
of, or prohibiting or mandating activities subject to, federal or 
state securities law or finding any violation with respect to 
such laws except as reported in Item 2(d) of this Schedule 13D.

GGCP, Inc.
Directors:

Vincent J. Amabile

Mario J. Gabelli  
Business Consultant
Chairman and Chief Executive Officer of GGCP, 
Inc., and GAMCO Investors, Inc.; Director/Trustee 
of all registered investment companies advised by 
Gabelli Funds, LLC; Chief Executive Officer of 
Lynch Interactive Corporation.

Charles C. Baum




Douglas R. Jamieson         
Secretary & Treasurer
United Holdings Co., Inc.
2545 Wilkens Avenue
Baltimore, MD   21223

See below
Arnold M. Reichman
Business Consultant

Marc J. Gabelli
Chairman of Lynch Corporation

Matthew R. Gabelli

Vice President - Trading
Gabelli & Company, Inc.
One Corporate Center
Rye, New York 10580
Officers:

Mario J. Gabelli


Chairman, Chief Executive Officer and Chief 
Investment Officer

	Henry Kiernan
Vice President, Chief Financial Officer and 
Secretary

	



GAMCO Investors, Inc.
Directors:

	
               Edwin L. 
Artzt



                
               Raymond C. 
Avansino, Jr.

Former Chairman and Chief Executive Officer
Procter & Gamble Company
900 Adams Crossing
Cincinnati, OH 45202

Chairman
E.L. Wiegand Foundation
165 West Liberty Street
Reno, NV 89501

	Mario J. Gabelli

              
               John D. 
Gabelli


See above


Senior Vice President

	

	John C. Ferrara
See below



	Karl Otto Pohl (1)




              Robert S. 
Prather


              


              Frederic V. 
Salerno

              
              Vincent S. 
Tese




               Alan C. 
Heuberger

Sal. Oppenheim jr. & Cie.
Bockenheimer Landstrasse 20
D-6000 FRANKFURT AM MAIN
Germany

President & Chief Operating Officer
Gray Television, Inc.
4370 Peachtree Road, NE
Atlanta, GA 30319


Former Vice Chairman and Chief Financial Officer 
Verizon Communications

Lawyer, Investment Adviser and Cable Television 
Executive
c/o Bear Stearns & Company, Inc.
245 Park Avenue, 19th Floor
New York, NY 10167

Cascade Investment LLC
2365 Carillon Point
Kirkland, WA 98033

Officers:

	Mario J. Gabelli

Chairman, Chief Executive Officer and Chief 
Investment Officer

Douglas R. Jamieson

Henry G. Van der Eb

Michael R. 
Anastasio, Jr.

President and Chief Operating Officer

Senior Vice President

Vice President and Chief Financial Officer
	James E. McKee

Vice President, General Counsel and Secretary 

GAMCO Asset Management 
Inc.
Directors:


	Douglas R. Jamieson
	Joseph R. Rindler, 
Jr.
	Regina M. Pitaro
	F. William Scholz, 
II
	William S. Selby


Officers:


	Mario J. Gabelli
Chief Investment Officer

	Joseph R. Rindler, 
Jr.
Chairman

	Douglas R. Jamieson

              Michael R. 
Anastasio, Jr.
President and Chief Operating Officer

Vice President and Chief Financial Officer
Gabelli Funds, LLC
Officers:


	Mario J. Gabelli

Chief Investment Officer
	Bruce N. Alpert
Executive Vice President and Chief Operating 
Officer

	James E. McKee
Secretary



Gabelli Advisers, Inc.
Directors:


	Bruce N. Alpert
	Michael R. Anastasio
               Douglas R. 
Jamieson
	Joseph R. Rindler. 
Jr.


Officers:


	Bruce N. Alpert
Chief Operating Officer

	James E. McKee
Secretary

Gabelli Securities, Inc.


Directors:


	Robert W. Blake
President of W. R. Blake & Sons, Inc.
196-20 Northern Boulevard
Flushing, NY   11358

	Douglas G. DeVivo
General Partner of ALCE Partners, L.P.
One First Street, Suite 16
Los Altos, CA   94022

	Joseph R. Rindler, 
Jr.

               Douglas R. 
Jamieson

               F. William 
Scholz, II
   
              
See above 

President and Chief Operating Officer

See above




Officers:


	Douglas R. Jamieson

               Michael R. 
Anastasio

               James E. McKee
See above

Vice President and Chief Financial Officer

Assistant Secretary



Gabelli & Company, Inc.
Directors:


	James G. Webster, III
Chairman & Interim President

	Irene Smolicz
Senior Trader
Gabelli & Company, Inc.



Officers:


	James G. Webster, III
Chairman & Interim President

	Bruce N. Alpert
Vice President - Mutual Funds



               James E. McKee
Secretary


Lynch Corporation, 
140 Greenwich Avenue, 4th Floor
Greenwich, CT 06830

Directors:



 
	
              E. Val Cerutti

Business Consultant, Cerutti Consultants
227 McLain Street
Mount Kisco, NY   10540
	
Avrum Gray



              Marc J. Gabelli

              John C. Ferrara

              
              Anthony R. 
Pustorino

Gbar Limited Partnership
440 South LaSalle, Suite 2900
Chicago, IL 60605

Chairman

President and Chief Executive Officer


Professor Emeritus
Pace University
1 Martine Avenue
White Plains, NY 10606

Officers:




 
            John C. Ferrara
See above

	


	Eugene Hynes
Secretary and Treasurer




Lynch Interactive Corporation, 
401 Theodore Fremd Avenue Rye, NY 10580


Directors:


	Paul J. Evanson
President
Allegheny Energy, Inc.
10435 Downsville Pike
Hagerstown, MD 21740

	Mario J. Gabelli

See above - GGCP, Inc.


	Salvatore Muoio
Principal
S. Muoio & Co., LLC
Suite 406
509 Madison Ave.
New York, NY 10022

	 Daniel Lee




               Morris Berkowitz





               John C. Ferrara
Chairman and Chief Executive Officer
Pinnacle Entertainment, Inc.
3800 Howard Hughes Parkway, Suite 1800 
Las Vegas, Nevada 89109 

Consultant
Lynch Interactive Corporation
401 Theodore Fremd Ave.
Rye, NY 10580


See above

               





Officers:


	Mario J. Gabelli
Chairman and Chief Executive Officer

	Robert E. Dolan 

Chief Financial Officer

               John A. Cole

Vice President, Corporate Development
Secretary and General Counsel
	(1) Citizen of Germany















                                     SCHEDULE II
                            INFORMATION WITH RESPECT TO
                 TRANSACTIONS EFFECTED DURING THE PAST SIXTY DAYS OR
                 SINCE THE MOST RECENT FILING ON SCHEDULE 13D (1)
                                   SHARES PURCHASED        AVERAGE
                        DATE            SOLD(-)            PRICE(2)
 COMMON STOCK-VIACOM INC NEW CL A
          GAMCO ASSET MANAGEMENT INC.
                       1/10/06              500            42.3100
                       1/10/06              200            42.3000
                       1/10/06              200-           41.9337
                       1/10/06              400            42.5000
                       1/09/06              250-           42.5687
                       1/09/06              350            42.5100
                       1/06/06              250-           42.6587
                       1/04/06              500            42.0300
                       1/04/06            1,800-           41.9326
                       1/03/06              500-           41.0587
	    GABELLI SECURITIES, INC.
          	GABELLI ASSOCIATES LTD
                       1/11/06            9,500            41.8487
                       1/10/06           10,500            42.0097
                       1/09/06            2,000            42.6200
                       1/06/06           19,000            42.5955
          	GABELLI ASSOCIATES FUND
                       1/11/06            9,500            41.8487
                       1/10/06            9,500            42.0097
                       1/06/06           18,000            42.5955
          GABELLI FUNDS, LLC.
               GABELLI VALUE FUND
                       1/04/06            2,500-           41.8711
               
(1) UNLESS OTHERWISE INDICATED, ALL TRANSACTIONS WERE EFFECTED
    ON THE NYSE. 

(2) PRICE EXCLUDES COMMISSION. 

(*) RESULTS IN CHANGE OF DISPOSITIVE POWER AND BENEFICIAL OWNERSHIP. 
















Exhibit A

JOINT FILING AGREEMENT

		In accordance with Rule 13d-1(f) under the securities Exchange 
Act of 1934, as amended, the undersigned hereby agree to the joint filing 
with all other Reporting Entities (as such term is defined in the Schedule 
13D referred to below) on behalf of each of them of a statement on Schedule 
13D (including amendments thereto) with respect to the Class A Common Stock, 
of Viacom Inc., and that this Agreement be included as an Exhibit to such 
joint filing.  This Agreement may be executed in any number of counterparts 
all of which taken together shall constitute one and the same instrument.
		IN WITNESS WHEREOF, the undersigned hereby execute this agreement 
this 13th day of January, 2006.


MARIO J. GABELLI
MARC J. GABELLI
GGCP, INC.
GABELLI PERFORMANCE PARTNERSHIP L.P.
GABELLI INTERNATIONAL LIMITED
GABELLI INTERNATIONAL II LIMITED
GABELLI FUND, LDC
MJG ASSOCIATES, INC.
GABELLI FOUNDATION, INC.
GEMINI CAPITAL MANAGEMENT LLC


By:/s/ James E. McKee				
	
     James E. McKee
     Attorney-in-Fact

	


GAMCO INVESTORS, INC.
GABELLI FUNDS, LLC
GABELLI SECURITIES, INC.
GLI, INC.
GABELLI & COMPANY, INC.
By: /s/ James E. McKee
       James E. McKee
       Secretary or Assistant Secretary












ALCE PARTNERS, L.P.
GABELLI MULTIMEDIA PARTNERS, L.P.
GABELLI EUROPEAN PARTNERS MASTER FUND, LTD.
GABELLI GLOBAL PARTNERS MASTER FUND, LTD.
GABELLI ASSOCIATES LIMITED
GABELLI ASSOCIATES FUND



By:/s/ James E. McKee				
      James E. McKee
      Secretary of Gabelli Securities Inc.


	




LYNCH CORPORATION
SPINNAKER INDUSTRIES, INC
BRIGHTON COMMUNICATIONS CORPORATION
LYNCH INTERACTIVE CORPORATION
WESTERN NEW MEXICO
INTER-COMMUNITY TELEPHONE COMPANY



BY:/s/ James E. McKee 
       James E. McKee
       Attorney-in-Fact





GAMCO ASSET MANAGEMENT, INC.


By:/s/ Douglas R. Jamieson			
     Douglas R. Jamieson
     President