A two dimensional analytical model for nanoscale fully depleted double gate SOI MOSFET is presented. Green's function solution technique is adopted to solve the two dimensional Poisson's equation using Dirichlet's and Neumann's boundary conditions at silicon-silicon di-oxide interface. Based on the derived 2D potential distribution, surface potential distributions in the Si film are analytically obtained. The calculated minimum surface potential is used to develop an analytic threshold voltage model. Simulation is done using ATLAS simulator for a 65 nm device and the results obtained are compared with the proposed 2D model. The model results are found to be in good agreement with the simulated data and other published results.