In this Paper, we present a scaling theory for dual material surrounding gate (DMSGTs) MOSFETs, which gives a guidance for the device design and maintaining a precise subthreshold factor for given device parameters. By studying the subthreshold conducting phenomenon of DMSGTs, the effective conductive path effect (ECPE) is employed to acquire the natural length to guide the design. With ECPE, the minimum channel potential is used to monitor the subthreshold behavior. The effect of ECPE on scaling factor significantly improves the subthreshold swing compared to conventional scaling rule. This proposed model offers the basic designing guidance for dual material surrounding gate MOSFETs.