We have been studying on subthreshold characteristics of SOI (Silicon-On-Insulator) MOSFET's in terms of substrate bias dependence using a one-dimensional subthreshold device simulator based on Poisson equation in an SOI multilayer structure for estimating structural parameters of real devices. Here, we consider the quantum mechanical effects in the electron inversion layer of thin SOI MOSFET's, such as the two-dimensionally quantized electron states and transports, with a self-consistent solver of Poisson and Schrodinger equations and a mobility model by the relaxation time approximation. From results of simulations, we found a significant difference between this model and the classical model and concluded that the quantum mechanical effects need to be considered in analizing thin-film SOI devices.