In this paper, the deviation of tunneling current for gate voltage has been investigated in double gate MOSFET developed to decrease the short channel effects. In device scaled to nano units, the tunneling current is very important current factor and rapidly increases,compared with thermionic emission current according to device size scaled down. We consider the change of tunneling current according to gate voltage in this study. The potential distribution is derived to observe the change of tunneling current according to gate voltage, and the deviation of off-current is derived from the relation of potential distribution and tunneling probability. The derived current is compared with the termionic emission current, and the relation of effective gate voltage to decrease tunneling current is obtained.