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A small‐signal analytical MOSFET model suitable for microwave frequency applications is presented. The effect of parasitic elements, the fringing‐field effect, and distributed‐gate inductance also have been incorporated. The generalized expression for I_d–V_d characteristics is given, and the admittance parameters extracted are expressed as a function of the MOSFET parameters, parasitic elements, frequency, and bias conditions. The theoretical predictions are compared with experimental/simulated data, and are in good agreement. © 2000 John Wiley & Sons, Inc. Microwave Opt Technol Lett 25: 346–352, 2000.