Herman Kozlow, 60, a certified public accountant who specialized in handling accounts for the food divisions of hotels, country clubs and restaurants, died at his Silver Spring home Saturday following surgery.

Mr. Kozlow, a native of New Haven, conn., was a certified public accountant in the Washington area for over 40 years. He was vice president of Tops Drive-In, a hamburger chain, from 1955-1967. That chain was acquired by Gino's.

Before his death he was a partner with the accounting firm of Berman, Goldman and Dibakow of Columbia, Md.

Mr. Kozlow was a board member of the Hebrew Home of Greater Washington and a guardian of the home.

A trustee of the Jewish Committee Foundation, Mr. Kozlow was a member of the Washington Hebrew Congregation and its brotherhood. He was also a member of the Samuel gompers Masonic Lodge.

He was also a member of the American and D.C. Institute of CPAs and the National Association of Cost Accountants.

He is survived by his wife, Ruth, of the home in Silver Spring; three children, Billie Cooper of Silver Spring Warren and Ralph of the home address; two sisters, Rhea Fast of Tel Aviv, israel and Miriam Pohost of Silver Spring; a brother, Bernard Kozlow of Silver Spring and four grandchildren.