The post of Controller of the Navy was originally created in 1859 when the Surveyor of the Navy's title changed to Controller of the Navy. In 1869 the controller's office was abolished and its duties were assumed by that of the Third Naval Lord whose title then changed to Third Naval Lord and Controller of the Navy. In 1904 the title was changed again to Third Sea Lord and Controller of the Navy. In 1965 the office of the Third Sea Lord was abolished. The post-holder is responsible for procurement and matériel in the British Royal Navy.

The Comptroller of the Navy originally called the Clerk Comptroller of the Navy was originally a principal member of the English Navy Royal, and later the British Royal Navy, Navy Board. From 1512 until 1832, the Comptroller was mainly responsible for all British naval spending and directing the business of the Navy Board from 1660 as its chairman. The position was abolished in 1832 when the Navy Board was merged into the Board of Admiralty. The comptroller was based at the Navy Office.