CMOS industry suggests us to reduce the size as much as possible. But as we reduce the size, the probability of leakage current (Ioff) increases continuously. Double gate MOS offers a method to eliminate the leakage current in such a manner to allow us the scaling of MOS. It is comprised of a conducting channel which can be used in double gate MOSFET (DGFET) surrounded by two gates. Operation of DGFET is similar to simple FET. The potential exhibited on the gate terminal maneuvers the electric field created in the channel and modulates the flow of current from the drain to the source terminal. This paper presents simulation of DGFET silicon on insulator MOSFET in Silvaco and to compares its performance with that of a conventional SOI MOSFET. The criteria needed for the comparison are to be obtained from the transfer characteristics as well as the output characteristics.