Abstract-For a mesa-isolated small geometry SOI MOSFET, the potentials in the silicon film, front, back, and side-wall oxide layers can be derived threedimensionally. Using Taylor's series expansions of the trigonometric functions, the derived potentials are written in terms of the natural length that can be determined by using the derived formula. From the derived 3-D potentials, the minimum values of the front and the back surface potentials are derived and used to obtain the closed-form expressions for the front and back gate threshold voltages as functions of various device parameters and applied bias voltages. Obtained results can be found to explain the draininduced threshold voltage roll-off and the narrow width effect of a fully depleted small geometry SOI MOSFET in a unified manner.Index Terms-3-D analytical SOI MOSFET model, threshold voltage roll-off, short channel effect, narrow width effect, natural length