Samuel Gotts, 76, a former owner of delicatessens in Atlantic City, N.J., and Washington and the retired manager of the delicatessen department at Karl's Caterers here, died at Holy Cross Hospital in Silver Spring Friday after a heart attack.

Mr. Gotts was born in Philadelphia and grew up in Atlantic City. He owned and operated a delicatessen there for several years before moving to the Washington area in 1945.

He then purchased the Hofberg Delicatessen, which later was called the Kenney Delicatessen. He operated that business until 1960, when he sold it. kFor the next 10 years, Mr. Gotts managed the delicatessen department of Karl's Caterers. From his retirement at that time until recently, he had been a parttime employe of the Norbeck Wine and Cheese Shop in Rockville.

Mr. Gotts, who lived in Silver Spring, was a member of the Samuel Gompers Masonic Lodge and of the Artisans Atlantic City Assembly.

Survivors include his wife, Dorothy, two children, Arlene Gotts and Dr. Alan Gotts, a brother, Lewis, and a sister, Esther Reich, all of Silver Spring, and three grandchildren.

The family suggests that expressions of sympathy be in the form of contributions to the Wheaton Rescue Squad.