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A comprehensive model is presented to analyze the three-dimensional (3-D) source-drain (S/D) resistance of undoped double-gated FinFETs of wide and narrow S/D width. The model incorporates the contribution of spreading, sheet, and contact resistances. The spreading resistance is modeled using a standard two-dimensional (2-D) model generalized to 3-D. The contact resistance is modeled by generalizing the one-dimensional (1-D) transmission line model to 2-D and 3-D with appropriate boundary conditions. The model is compared with the S/D resistance determined from 3-D device simulations and experimental data. We show excellent agreement between our model, the simulations, and experimental data.