Marvin I. Goldberg, 60, retired assistant accountant with the health services administration of the old Department of Health, Education and Welfare, died at Suburban Hospital in Bethesda March 7 following a heart attack.

Mr. Goldberg was born in Washington and graduated from McKinley Technical High School. He earned a law degree from the old Columbus School of Law, now part of Catholic University, and served in the Army during World War II. He was in military government and was stationed in Britian, France and Germany.

After the war, he returned to Washington and earned a degree in accounting from George Washington University.

In 1952, he began his career as a civil servant in the Office of the Quartermaster General of the Army. In 1962, he transferred to the Army Material Command.

In 1966, he joined the Public Health Service as an accountant and was assigned to the health services administration. He wrote an accounting manual for that agency. In 1978, he received an Exceptional Performance Award for his work in conducting visits to state health departments to review grants and contracts from the federal government. Mr. Goldberg retired last January.

He was a Mason and a Shriner and a member of Harmony Lodge No. 17 in Washington, and the Free State Square Club No. 1182. He also belonged to the Montgomery Country Club and the Jewish War Verterans Post No. 1777 in Washington.

Mr. Goldberg was a member of Congretation Har Tzeon-Agudath Achim in Wheaton.

Survivors include his wife, Lillian K., of Rockville, where the family lives; two sons, Edward L., of Oxford, England, and Lyle W., of Rockville; a daughter, Rhonda N. Goldberg of Washington, and a brother, Lester, of Dalton, Georgia.

The family suggests that expressions of sympathy be in the form of contributions to the Montgomery County Heart Fund, or two Congregation Haz Tzeon-Agudath Achim.