Let be a simple graph. Let be a subset of . The toughness value of , denoted by , is defined as , where denotes the number of components in . If , then is taken to be and hence . A partition of into subsets such that , , is a constant is called an equi-toughness partitio of . The maximum cardinality of such a partition is called the equi-toughness partition number of and is denoted by . The existence of -partition is guaranteed. In this paper, a study of this new parameter is initiated.