| BIG SHOWS INC. (F12000000451) | Trea |
| CBS BROADCASTING INC. (819380) | Trea |
| CBS FILMS DISTRIBUTION INC. (F10000002251) | Trea |
| CBS RETAIL STORES INC. (F96000001511) | Trea |
| CBS SPORTS INC. (F10000000141) | Trea |
| DETROIT TELEVISION STATION WKBD INC. (F97000001611) | Trea |
| GAMES PRODUCTIONS INC. (F95000001160) | Trea |
| GRANVILLE PICTURES INC. (F11000001911) | Trea |
| KING STREET PRODUCTIONS INC. (F24000001870) | Trea |
| MORRISON'S LAWN & TRACTOR SERVICE, LLC (L19000189520) | MGR |
| NEW REMOTE PRODUCTIONS INC. (F08000000670) | Trea |
| SPIKE CABLE NETWORKS INC. (F12000000450) | Trea |
| STARFISH PRODUCTIONS INC. (P95000017390) | Trea |
| VIACOM GLOBAL SERVICES INC. (F12000000060) | Trea |
| VIACOM INTERNATIONAL INC. (F05000006860) | Trea |
| VIACOM MUSIC TOURING INC. (F19000004000) | EXEC |
| ARTISTIC PRINTERS & OFFICE SUPPLY, INC. (J47383) | DST |
| BRENTWOOD PICTURES INC. (F11000003693) | Trea |
| FIRST HOTEL INVESTMENT CORPORATION (P18453) | Trea |
| LOW KEY PRODUCTIONS INC. (P38072) | Trea |
| MANAGEMENT AND TAX CONSULTANT, INC. (673333) | DP |
| PARAMOUNT PICTURES CORPORATION (821412) | Trea |
| SHOWTIME MARKETING INC. (F02000005953) | Trea |
| SPORTSLINE.COM, INC. (F95000002262) | Trea |
| CBS (PDI) DISTRIBUTION INC. (F94000004154) | Trea |
| CBS INTERACTIVE MEDIA INC. (F18000000274) | Trea |
| CBS NEWS INC. (F06000007184) | Trea |
| CBS OPERATIONS INVESTMENTS INC. (F19000005365) | TREA |
| GAMES ANIMATION INC. (F92000000015) | Trea |
| JIM MORRISON ACCOUNTING, INC (P06000043105) | President |
| MTV NETWORKS COMPANY (P28734) | Trea |
| MTV NETWORKS LATIN AMERICA INC. (F94000003054) | Trea |
| NEW OPEN DOOR PRODUCTIONS INC. (F08000000655) | Trea |
| SCOTT-MATTSON FARMS, INC. (186834) | Trea |
| SPELLING SATELLITE NETWORKS INC. (F95000004055) | Trea |
| CBS OPERATIONS SERVICES INC. (F00000002517) | Trea |
| CBS STUDIOS INC. (F05000006486) | Trea |
| CBS TELEVISION STATIONS INC. (F01000005576) | Trea |
| INTERSTITIAL PROGRAMS INC. (F02000001537) | Trea |
| JIM MORRISON & ASSOCIATES, INC. (F75327) | PD |
| MWM PROPERTIES, INC. (F42426) | DP |
| NEW 38TH FLOOR PRODUCTIONS INC. (F08000000656) | Trea |
| NEW CREATIVE MIX INC. (F08000000667) | Trea |
| NEW GAMES PRODUCTIONS INC. (F08000000657) | Trea |
| NEW INTERNATIONAL MIX INC. (F12000000386) | Trea |
| ON-SITE PRODUCTIONS II INC. (F04000000817) | Trea |
| SHOWTIME NETWORKS INC. (P02787) | Trea |
| TIMBER PURCHASE COMPANY (328807) | Trea |
| VIACOM INTERNATIONAL STUDIOS INC. (F14000000665) | Trea |
| VIACOM REALTY CORPORATION (F95000003457) | Trea |
| WILMERDING LICENSING CORPORATION (F97000006826) | Trea |
| 38TH FLOOR PRODUCTIONS INC. (F01000006528) | Trea |
| CBS SUBSIDIARY MANAGEMENT CORP. (F07000002838) | Trea |
| CBS/CTS INC. (F01000006619) | Trea |
| CHARTER OIL COMPANY (203759) | Trea |
| M.M.B. CORP. (511408) | PD |
| MACKIN INDUSTRIES, INC. (F22049) | Vice President |
| MIAMI TELEVISION STATION WBFS INC. (F98000001208) | Trea |
| MOONMAN PRODUCTIONS INC. (F05000001889) | Trea |
| NEW POP CULTURE PRODUCTIONS INC. (F08000000659) | Trea |
| OPEN DOOR PRODUCTIONS INC. (F05000000358) | Trea |
| PARAMOUNT PRODUCTION SUPPORT INC. (F96000000678) | Trea |
| PARAMOUNT WORLDWIDE PRODUCTIONS INC. (F15000005188) | Trea |
| SHIP HOUSE, INC. (P93000028029) | Trea |
| UREAL PRODUCTIONS INC. (F04000001718) | Trea |
| VIACOM INTERNATIONAL SERVICES INC. (F08000002289) | Trea |
