Vestus J. Willcox, 93, a retired lieutenant commander in the U.S. Navy and long-time area auditor, died Aug. 12 at his daughter's Rockville home after suffering a heart attack.He residen in Silver Spring.

A native of Elmir,, N.Y., Willcox graduated from the Wharton School of Finance of the University of Pennsylvania.

In June, 1915, he joined the New Jersey Naval Militia and, when World War I broke out, he served as an auditor for the Navy Supply Corps on the U.S.S. Adams.

When the United States entered World War II, Mr. Willcox was recalled to active duty as an assistant to the disbursing officer of the Fourth Naval District in Philadelphia. He was released from active duty in 1945 and transferred to the U.S. Naval Reserve retired list in June, 1948.

Before and after World War I, Mr. Willcox held several jobs as an accountant, working for the U.S. Shipping Board and several private corporations.

After World War II, Mr. Willcox was an auditor for the United Nations Relief and Rehabilitation Administration in Washington and for that Office of Price Stabilization in Richmond, Va.

He also was a 32d degree Mason and a member of the Scottish Rite.

Surviving are two daughters, Nancy W. Linthicum of Rockville and Janet W. Becker of Gaithersburg, and five grandchildren.