In this paper, an analytical model for Surrounding Gate (SG) metal-oxide- semiconductor field effect transistors (MOSFETs) considering quantum effects is presented. To achieve this goal, we have used variational approach for solving the Poission and Schrodinger equations. This model is developed to provide an analytical expression for inversion charge distribution function for all regions of device operation. This expression is used to calculate the other important parameters like inversion charge density, threshold voltage, drain current and gate capacitance. The calculated expressions for the above parameters are simple and accurate. This paper also focuses on the gate tunneling issue associated with high dielectric constant. The validity of this model was checked for the devices with different dimensions and bias voltages. The calculated results are compared with the simulation results and they show good agreement.