This work investigates the harmonic distortion (HD) in 2-MOS balanced structures composed of triple gate FinFETs. HD has been evaluated through the determination of the third-order harmonic distortion (HD3), since this represents the major non-linearity source in balanced structures. The 2-MOS structures with devices of different channel lengths (L) and fin widths (W-fin) have been studied operating in the linear region as tunable resistors. The analysis was performed as a function of the gate voltage, aiming to verify the correlation between operation bias and HD3. The physical origins of the non-linearities have been investigated and are pointed out. Being a resistive circuit, the 2-MOS structure is generally projected for a targeted on-resistance, which has also been evaluated in terms of HD3. The impact of the application of biaxial strain has been studied for FinFETs of different dimensions. It has been noted that HD3 reduces with the increase of the gate bias for all the devices and this reduction is more pronounced both in narrower and in longer devices. Also, the presence of strain slightly diminishes the non-linearity at a similar bias. However, a drawback associated with the use of strain engineering consists in a significant reduction of the on-resistance with respect to unstrained devices. (C) 2011 Elsevier Ltd. All rights reserved.