A new analytical approach to the low frequency noise analysis in MOSFETs has been developed. Local levels contributing to generation-recombination noise are classified into three groups.For deep levels located near the midgap the approach of zero free carrier concentration inside the space charge region can be used. Simple analytical expressions and conditions of their applicability are derived.Parameters of levels located near the conduction and valence bands can be determined analytically. Analytical expressions for such a situation are also derived. For the intermediate case the level parameters can be only determined numerically. The low frequency noise in nand p-MOSFETs has been studied experimentally at 220 K < T < 425 K over frequency range 2 Hz < f < 10 5 Hz. Experimental noise spectra are analysed on the basis of developed theoretical model.