A graphoidal cover of a graph is a collection of (not necessarily open) paths in such that every vertex of is an internal vertex of at most one path in and every edge of is an exactly one path in . If further no member of is a cycle, then is called an acyclic graphoidal cover of . The minimum cardinality of an acyclic graphoidal cover is called the acyclic graphoidal covering number of and is denoted by . In this paper, we characterize the class of graphs for which , where and denote respectively the order and size of .