We provide a complete description of the low temperature wetting transition for the two dimensional Solid-On-Solid model. More precisely we study the integer-valued field (φ(x)) x∈Z 2 , associated associated to the energy functionalIt is known since the pioneering work Chalker [14] of that for every β, there exists hw(β) > 0 delimiting a transition between a delocalized phase (h < hw(β)) where the proportion of points at level zero vanishes, and a localized phase (h > hw(β)) where this proportion is positive. We prove in the present paper that for β sufficiently large we have hw(β) = log e 4β e 4β − 1 .Furthermore we provide a sharp asymptotic for the free energy at the vicinity of the critical point: we show that close to hw(β), the free energy is approximately piecewise affine and that the points of discontinuity for the derivative of the affine approximation forms a geometric sequence accumulating on the right of hw(β). This asymptotic behavior provides a strong evidence for the conjectured existence of countably many "layering transitions" at the vicinity of the critical point, corresponding to jumps for the typical height of the field.