A simpel formular is proposed for the analysis of gate delay of CMOS gate in the low V$_{GS}-V_{TH}$ scaling. The effects of magnitude of V$_{GS}-V_{TH}$ on gate delay can be readily found through the formula so that it can be used ot design the device parameters in the low V$_{DD}$ CMOS circuits. The measured sresutls confirm the usability of the proposed formula and quantifies the improtance of V$_{TH}$ effects on gate delay under low voltae operation. Applying the formula to the prototype NMOSFET devices representing the five generations of technology, the impacts of the V$_{GS}-V_{TH}$ on the various aspects of the circuit and device characteristics are investigated in a consistent manner.