The paper presents the results of a systematic analytical characterization, supplemented by 2D device simulation, applied to novel device architecture: STacked Gate Oxide Silicon-On-Nothing (STGO SON) MOSFET with effective channel length down to 80 nm. A new approach to explain the pertinent device physics is presented, which can facilitate device design and technology selection for enhanced performance. Numerical device simulation data, obtained using 2D Device simulator: ATLAS, for (a) scale length, (b) potential and electric field distribution and (c) threshold voltage were compared to validate the analytical formulation. Comparison with simulated results reveals excellent quantitative agreement. (c) 2005 Elsevier Ltd. All rights reserved.