ViacomCBS Inc. is an American multinational mass media conglomerate based in New York City. The corporation was formed via the merger of CBS Corporation and the second incarnation of Viacom on December 4, 2019, which were created from the split of the first Viacom in 2005. The company has interests in film, television, publishing and digital media.

The company's main assets include the Paramount Pictures film studio, CBS Entertainment Group (consisting of CBS-branded properties including the namesake CBS network, CBS Television Studios, CBS Television Stations, CBS Interactive and a 50% interest in The CW), domestic networks (consisting of U.S.-based basic and premium-tier cable television networks including MTV, Nickelodeon, BET, Comedy Central and Showtime), international networks (consisting of international versions of domestic ViacomCBS networks as well as region-specific networks including Channel 5 in the UK, Network 10 in Australia and Telefe in Argentina), Global Distribution Group (consisting of CBS Television Distribution and CBS Studios International) and publishing company Simon & Schuster.

Headquartered at One Astor Plaza in Midtown Manhattan, New York City, the company operates approximately over 170 networks and reaches approximately 700 million subscribers in approximately 160 countries.