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Viacom is an American conglomerate that owns Nickelodeon and SpongeBob SquarePants. It is a sister company to CBS Corporation through their parent company, National Amusements. The original incarnation of Viacom was founded in 1952 by National Amusements' Sumner Redstone.

Viacom's name is present in the copyright byline for every SpongeBob product. Viacom has also been referred to by name in an episode: in "Mermaid Man and Barnacle Boy V," the narrator says "The International Justice League of Super Acquaintances! A subsidiary of Viacom," after he introduces all the members of the IJLSA.


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