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A new circuit model of five elements has been proposed for the two-frequency capacitance-voltage (C-V) correction of high-k gate dielectric and ultrathin oxide. This five-element circuit model considered the static and dynamic dielectric losses in a lossy MOS capacitor, the parasitic well/substrate resistance, and the series inductance in the cables and probing system. Each of the circuit elements could be easily extracted from the two-frequency C-V and static current-voltage (I-V) measurements if some criteria are well satisfied. In addition, this model can also be transformed into another two four-element circuit models to simplify the analysis and calculations, depending on the gate leakage current.