This document presents an analytical and numerical study of threshold voltage (Vth) and subthreshold swing (SS) for a new surrounding gate MOSFET structure known as dual material graded channel dual oxide thickness (DMG-GC-DOT) SG-MOSFET. The authors derived models by solving the 2D Poisson equation, demonstrating improved electron transport and reduced short channel effects compared to traditional devices. Results show good agreement between analytical and numerical simulations, highlighting the potential of the proposed structure for enhanced MOSFET performance.