n factor is atomic weight or molecular weight by equivalent weight. n factor for acids is its basicity,ie, no of replaceable hydrogen ion per molecule. for eg HCl has n factor 1 n H2SO4 has 2 H3PO3 has n factor 2 bcoz when H3PO3 dissociates to form H+ and HPO3^-2.
same ways for bases its n factor is its acidity or no of replaceable OH ions per molecule. eg for NaOH it is 1 n for Ca(OH)2 its 2.