The performance of MOSFET's fabricated in LPCVD polysilicon thin films and operating in accumulation mode is modeled analytically. The model quantitatively explains reported device characteristics. Specifically, measured temperature coefficient of current, drive and leakage current, transconductance, drain admittance and ON/OFF current ratio are described in terms of inherent structural and electronic properties of polysilicon. The role of grain boundary hydrogenation in effectino the device performance is highliohted and ouantified.