Simon Littman, 70, an attorney with the General Accounting Office for more than 25 years before retiring in 1972, died of a heart ailment Thursday at his home in Silver Spring.

Mr. Littman was born in New York City and came to Washington at an early age. He earned a law degree at the University of Maryland and a master's degree in international law at George Washington University.

He served with the Navy's Construction Battalion in the Aleutian Islands during World Was II.

He joined the GAO in 1946 where he worked on federal appropriations projects and Freedom of Information matters before retiring.

After leaving the GAO. Mr. Littman studied art at the Corcoran. An oil painting he did was exhibited in the Maryland State House in Annapolis in 1975.

He was a member of the Maryland, Federal, and American bar associations and the Society for International Law. He had also been admitted to the practicee of law before the U.S. Supreme Court.

He is survived by his wife, Sylvia, of the home in Silver Spring; a daughter, Eleanor Tarutis, of Seattle; a son, Bernard, of Washington, and two sisters, Ann Ostroff, of Washington, and Charlotte Reznek, of Silver Spring.