Emil Smith, 83, a retired accountant with the Agency for International Development who also had been a musician with a number of bands and orchestras in the Washington area, died of pulmonary arrest Dec. 29 at the Cypress Community Hospital in Coconut Creek, Fla.

Mr. Smith was born in Brooklyn, N.Y. He grew up there and in Baltimore, where he studied music at the Peabody Conservatory and economics at Johns Hopkins University. He was a certified public accountant.

He moved to Washington in 1923 and subsequently was a special agent of the FBI and an accountant with the Labor Department and the National Renegotiation Board. In the 1950s, he joined the International Cooperation Administration. He joined AID when it succeeded the ICA as the government's foreign assistance agency in 1961. He retired in 1966.

Mr. Smith taught accounting at Southeastern and Benjamin Franklin universities. He was a life member of Local 161 of the American Federation of Musicians. He moved from Silver Spring to Florida in 1969 and was a resident of Coconut Creek at his death.

Survivors include his wife, Ardis H., to whom he was married for 61 years, of Coconut Creek; three childen, Jeanne C. Smith of Coconut Creek, Sylvia S. Thompson of Boynton Beach, Fla., and Theodore H. of Falls Church; six grandchildren, and five great-grandchildren.