The Standard Model Higgs discovery potential of CMS in the H \to WW \to \ell \nu \ell \nu channel is presented. The results are based on a full detector simulation and include the last theoretical developments for background and signal simulation. A first estimate of the expected systematics is also performed. If the Standard Model Higgs has a mass between 150 GeV and 180 GeV, it should be discovered with more than 5\sigma significance with a luminosity of 10 fb^-1.

PACS numbers: 14.80.Bn