Double Gate (DG) SOI MOSFETs offer several advantages over the conventional Single Gate (SG) SOI MOSFETs, viz. reduced short-channel effects and subthreshold swing as well as increased current drive and transconductance. However, DG MOSFETs require unconventional technology. In this paper, we show that it is possible to obtain virtual DG operation for both nMOSFETs and pMOSFETs in SOI CMOS technology using conventional SG SOI MOSFETs. The design has been carried out with the help of analytical formulation and subsequently verified using the 2-D Device Simulator MEDICI. © 2005 IEEE.