This paper has analyzed the subthreshold swings for top and bottom gate voltages of asymmetric double gate(DG) MOSFET. The asymmetric DGMOSFET is four terminal device to be able to separately bias for top and bottom gates. The subthreshold swing, therefore, has to be analyze not only for top gate voltage, but also for bottom gate voltage. In the pursuit of this purpose, Poisson equation has been solved to obtain the analytical solution of potential distribution with Gaussian function, and the subthreshold swing model has been presented. As a result to observe the subthreshold swings for the change of top and bottom gate voltage using this subthreshold swing model, we know the subthreshold swings are greatly changed for gate voltages. Especially we know the conduction path has been changed for top and bottom gate voltage and this is expected to greatly influence on subthreshold swings.