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ViacomCBS is an American conglomerate that owns Nickelodeon, Paramount Pictures, and SpongeBob SquarePants. It is merger of Viacom and 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, when it merged with its former division company CBS, now naming it ViacomCBS.

Viacom's name was present in the copyright byline for every SpongeBob product until the CBS merger in 2019. The former Viacom name 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.

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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