In this study, we simulate double-gate MOSFET using a 2-D direct Boltzmann transport equation solver. Simulation results are interpreted by quasi-ballistic theory. It is found that the relation between average carrier velocity at virtual source and back-scattering coefficient needs to be modified due to the oversimplified approximations of the original model. A 1-D potential profile model also needs to be extended to better determine the kT-layer length. The key expression for back-scattering coefficient is still valid, but a field-dependent mean free path is needed to be taken into account.