The current drive in an MOSFET is limited by the intrinsic channel resistance. All the other parasitic elements in a device structure playa significant role and degrade the device performance. These other resistances need to be less than 10%-20% of the channel resistance. To achieve the requirements, we should investigate a methodology of separation and quantification of those resistances. In this paper, we developed the extraction method of resistances using calibrated TCAD simulation. The resistance of the extension region is also partially determined by the formation of a surface accumulation region that forms under the gate in the tail region of the extension profile.