Wil Thoms was a Human Starfleet officer of the mid-24th century.
In 2365, Captain Thoms was the commanding officer of the USS Lexington. His name was listed on the Starship Deploy Status chart that was on display in the courtroom of Starbase 173. (TNG: "The Measure Of A Man", okudagram)
Thoms was named for special effects artist Wil Thoms.