The second incarnation of Viacom Inc., was an American multinational mass media and entertainment conglomerate with interests primarily in film and television. It was established on December 31, 2005, as one of two companies which succeeded the original Viacom, alongside the second CBS Corporation. The controlling shareholder of both companies was National Amusements, a theater company headed by businessman Sumner Redstone. The split was structured so that the original Viacom changed its name to CBS Corporation and spun out its cable and film interests as a new Viacom.

In linguistics, a blend—also known as a blend word, lexical blend, or portmanteau—is a word formed, usually intentionally, by combining the sounds and meanings of two or more words. English examples include smog, coined by blending smoke and fog, as well as motel, from motor (motorist) and hotel. The component word fragments within blends are called splinters.