An analytical subthreshold swing model is presented for symmetric double-gate (DG) MOSFETs with Gaussian doping profile in vertical direction. The model is based on the effective conduction path effect (ECPE) concept of uniformly doped symmetric DG MOSFETs. The effect of channel doping on the subthreshold swing characteristics for non-uniformly doped device has been investigated. The model also includes the effect of various device parameters on the subthreshold swing characteristics of DG MOSFETs. The proposed model has been validated by comparing the analytical results with numerical simulation data obtained by using the commercially available $ATLAS^{TM}$ device simulator. The model is believed to provide a better physical insight and understanding of DG MOSFET devices operating in the subthreshold regime.