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We propose a simple analytical model of the short channel effect in a fully depleted silicon-on-insulator metal-oxide-silicon field effect transistor (SOI-MOSFET). The influence of the two-dimensional effect on the potential distribution, the threshold voltage and the S factor are evaluated based on the spatial distribution of the characteristic capacitances between the SOI body and each electrode (gate, source, drain and substrate). This treatment makes it possible to estimate the two-dimensional effect without solving Poisson's equation which requires a large computation time. This model describes the short channel effect down to the 0.1 µm regime.