Robert F. Keller, 67, deputy comptroller general of the United States who retired this year from the General Accounting Office, died Thursday at Suburban Hospital after a heart attack. He lived in Bethesda. t

He had joined the GAO as a clerk in 1935. He earned degrees from George Washington University and American University's Washington College of law while working at GAO. He also held a degree in accounting from Benjamin Franklin University.

Mr. Keller, who was born in Washington, was a graduate of Western High School. He left GAO in World War II to serve as an officer in the Navy and returned to the agency after the war.

He was a legislative attorney at GAO from 1946 to 1950, when he was appointed as assistant to the comptroller general. He was named a principal assistant to the comptroller general three years later.

From 1958 to 1969, Mr. Keller served as general counsel of GAO. He then became assistant comptroller general and later deputy comptroller general.

In 1965, he received the Rockefeller Public Service Award in the field of law, legislation and regulation. He was given the National Civil Service League Award in 1976 and the Benjamin Franklin University Alumni Award in 1972.

Mr. Keller was active in the Loughboro Lions Club and was a member of the Kenwood Country Club.

He is survived by his wife, Mary Benton Keller of Bethesda; two daughters, Betsy Koepenick and Katherine Graves, both of Gaithersburg; his mother, Edna Wells Keller of Rockville, and six grandchildren.