In this paper, an analytical model for evaluation of tunneling current density of ultra-thin Metal Oxide Semiconductor (MOS) devices is presented. Results have been obtained for a wide variation of oxide thickness and biasing condition having doping concentration of 1 x 1017 cm-3. The investigation for the tunneling current density is limited to low temperatures, so that any thermal involvement to current flow can be neglected. The self-consistent oxide tunneling model has been used for device simulation, which is simple to implement and assist in the study of deep sub-micron MOS gate current effects, therefore correctly calculate the terminal current. Tunnel resistivity is also evaluated utilizing this tunneling current density model. Theoretical predictions are compared with the results obtained by the 2-D numerical device simulator ATLAS, good agreements between the two are observed.