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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. The second incarnation of Viacom was founded in 2005. The third and current incarnation of Viacom was founded on December 4, 2019.

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.

On December 4, 2019, Viacom re-merged with CBS and became ViacomCBS. CBS and Viacom were already sister companies, both controlled by National Amusements, but now they are operated by the same team once again.


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