This paper has presented the relation of scaling theory and threshold voltage of double gate(DG) MOSFET. In the case of conventional MOSFET, current and switching frequency have been analyzed based on scaling theory. To observe the possibility of application of scaling theory for threshold voltage of DGMOSFET, the change of threshold voltage has been observed and analyzed according to scaling theory. The analytical potential distribution of Poisson equation has been used, and this model has been already verified. To solve Poisson equation, charge distribution such as Gaussian function has been used. As a result, it has been observed that threshold voltage is grealty changed according to scaling factor and change rate of threshold voltages is traced for scaling of doping concentration in channel. This paper has explained for the best modified scaling theory reflected the influence of two gates as using weighting factor when scaling theory has been applied for channel length and channel thickness.