When the retention time, tR, is held constant, the column that produces peaks with narrower bases, wb, will be more efficient – have a greater N value.  

Likewise a column that produces wider peaks will be less efficienthave a smaller N value. 

This is because a smaller denominator, wb, will yield a larger overall number and a larger denominator will yield a smaller number.
Larger N
Smaller N
tR
tR
wb
wb