Wilson was previously deputy general manager of the Virgin Limited Edition venue, which she joined in 2009.
She will now be responsible for the overall management and operation of The Roof Gardens’ nightclub, events space, Babylon restaurant and one and a half acres of roof top gardens.
Before joining the Roof Gardens, Wilson worked at Grosvenor House Hotel, managing events including the BAFTAs and the Cateys.
Jon Brown, managing director at Virgin Limited Edition said: "Sam’s knowledge of The Roof Gardens and of the industry as a whole is extensive and her commitment to us over the past two and a half years has shone through."