In this paper, we show that when single gate SOI MOSFETs are biased at a particular ideal back gate voltage, the front and back channels can be turned ON and OFF simultaneously using the front gate voltage, thereby enhancing the current drive of the device. It is shown by analytical models as well as 2-D numerical simulation that both maximum transconductance and minimum subthreshold slope are obtained for this ideal back gate bias. Subsequently, n-channel and p-channel MOSFETs are designed for a conventional SOI CMOS process, where both the front and back channels of these devices turn ON and OFF simultaneously resulting in enhanced current drive and superior performance. The design has been carried out with the help of analytical formulation and verified using the 2-D Device Simulator MEDICI. © 2006 Elsevier Ltd. All rights reserved.