This paper presents Dual Gate MOSFET (DGMOSFET) for digital application. The digital application discussed here for DGMOSFET is ALU (Arithmetic Logic Unit). A 1-bit ALU has been designed and simulated, which implements four basic operations like NAND, NOR, XOR, and Addition. The Simulation of ALU is carried at 32nm, 45nm and 65nm MOS Process technologies. The results obtained from simulation of DG ALU are compared with conventional MOS ALU. The figures of merit measured for ALU are power and

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... ay. At 32nm and 45nm technology, power in DGMOSFET was found out to be 20.3% and 24% respectively less than the MOS ALU at same technology. The delay of ALU was found to be 26.36% less than MOS ALU at 32nm and 16.32% less at 45nm technology. All the results are carried out using Tanner EDA tools.