The comb capacitor models based on the measurement is reported. However, there are a problem of not scalable model and not corresponding to the millimeter wave and the sub millimeter wave. In this paper, in order to realize high frequency comb capacitor’s scalable model, the capacitance estimation type that considered the effect of the mirror image was applied. In addition, to decrease the influence of the substrate resistance, floating shield is proposed. As a results, in 90nm 1P9M process the RMS error ratios of the penetration characteristic and the reflection characteristic are within 7% and 5%. In addition it was confirmed that Q value to the differential signal improved by 20% at 30-110 GHz by applying the floating shield compared with a conventional capacitors with the electromagnetic simulation. Keyword Comb Capacitor,Scalable Model,Millimeter Wave,CMOS