Two dimensional MEDICI simulator is used to study the electrical characteristics of Dual Gate Emitter Switched Thyristor. The simulation is done in terms of the current-voltage characteristics with the variations of p-base impurity concentrations and current flow. Compared with the other power devices such as MOS Controlled Cascade Thyristor(MCCT), Conventional Emitter Switched Thyristor(C-EST) and Dual Channel Emitter Switched Thyristor(DC-EST), Dual Gate Emitter Switched Thyristor(DG-EST) shows to have tile better electrical characteristics, which is the high latch-up current density and low forward voltage-drop. The proposed DG-EST which has a non-planer u-base structure under the floating N+ emitter indicates to have the better characteristics of latch-up current and breakover voltage in spite of the same turn-off characteristics.