Samuel Kalb, 85, general manager for more than 40 years of Miller Building Supply Co. and a Washington area resident since World War II, died Dec. 14 at Washington Hospital Center of complications after a heart attack in early November.

Mr. Kalb, of Silver Spring, was born in New York City. He graduated from City University of New York in 1934 and received a master's degree in education from the same college in 1937. He served as an ensign in the Navy during World War II. After the war, while in the Naval Reserves, he rose to the rank of lieutenant.

In 1948, he was hired to run the Miller Building Supply, which became better known as the Kitchen Center. Under his direction, the company became one of the major wholesale kitchen supply companies in the metropolitan area. He was general manager of the company until his retirement in 1989 and served as a consultant to the company for several years after that.

Mr. Kalb and his wife, Helen, were charter members of Ohr Kodesh Congregation in Chevy Chase. They contributed widely to Jewish organizations and to many medical research foundations and philanthropic organizations.

In addition to his wife, of Silver Spring, survivors include two sons, Barry of Hong Kong and Steve of Pacific Palisades, Calif; a brother; a sister; and four grandchildren.