A new approach for the modeling of the gate current source-drain partition is developed relying on a proper time response analysis of the MOSFET channel. The model enables to explain the non-uniformity along the channel and the gate length dependence of the gate current for MOSFETs with ultra thin oxides. Moreover, it provides a reasonably good description of the Source and drain current transfer characteristics and corresponding partition gate currents in ohmic as well as in non-ohmic regions. (C) 2003 Published by Elsevier Ltd.