Bob Phillis, the chairman of GNL, said the appointment came at a time of commercial success for the company. Advertising revenues for 1999-2000 were £25m ahead of the previous 12 months.
Mr Phillis paid tribute to Ms Marland, who has worked for the Guardian for 24 years, for her "extraordinary contribution" to the company.
He added: "Carolyn McCall has made a major contribution to the commercial success of both the Guardian and the Observer during the past three years, as well as overseeing the launch of our ground-breaking new media division in 1997. I am greatly looking forward to working with Carolyn and her new team as we embark on the next phase of the company's development."
Ms Marland said: "Carolyn is a dynamic operator and we can expect great developments at GNL with her at the helm."
Ms McCall, 38, said: "I am looking forward to building on the success of the Guardian, Observer and Guardian Unlimited. The really exciting thing is that GNL can no longer be called a newspaper company, it is a media company. There are so many new opportunities ahead.
"Guardian Unlimited is a highly successful award winning brand and GNL is launching Observer.co.uk to develop online the strong voice the Observer now has."
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