We have investigated the radio frequency (RF) extrinsic resistance extraction for partially-depleted (PD) silicon-on-insulator (SOI) metal-oxide-semiconductor field effect transistors (MOSFETs). Although the thick buried oxide in SOI devices can block the substrate coupling, the SOI neutral-body coupling effect is significant for RF applications. An equivalent circuit considering this effect has been proposed. Based on this equivalent circuit, a new model capturing the frequency dependence of extrinsic resistances has been derived. After considering the impact of quasi-neutral body, we have developed a physically accurate RF extrinsic resistance extraction methodology for PD SOI MOSFETs