Joel Richard Kolker, 40, vice president and comptroller of the Washington Beef Company and an outdoorsman and a gardener, died of coronary artery disease Tuesday at Georgetown University Hospital. He was stricken at his home in Washington.

Mr. Kolker, who was born in Washington, attended Woodrow Wilson High School here and graduated from Milford Preparatory School in Milford, Conn. He later attended Rollins College.

He joined Washington Beef, a family firm, about 1960 and was engaged in sales for many years. He was elected vice president and comptroller in the late 1970s.

Mr. Kolker was vice president of the National Capital Chapter of Ducks Unlimited and a supporter of the Maryland Nature Conservancy and the Chesapeake Wildlife Heritage. He maintained a second home at Andrews on the Eastern Shore of Maryland. He also was a member of the Epicurean Club.

His marriage to the former Marcyne Singer ended in divorce.

Survivors include his wife, Lee Ogilvie Kolker, of Washington; two daughters by first marriage, Rebecca Lynn and Jodi Ann, both of Gaithersburg; his parents, Sidney Z. and Beatrice S. Kolker, of Washington; one brother, Robert, of Potomac; one sister, Lois Lerner of Bethesda, and his grandmother, Sarah Kolker of Rockville.

The family suggests that expressions of sympathy be in the form of contributions to the Children's Hospital National Medical Center, Washington.