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被称为可重构数，有时也称为 tau 数（Kennedy 和 Cooper 1990），如果它能被它的除数个数 
整除，其中 
是除数函数。
使得 
和 
都是可重构数的数是 1, 8, 1520, 50624, 62000, 103040, ... (OEIS A114617)。
和 
使得 
，并且也证明了 Colton 的猜想，即不存在三个连续整数都是可重构数。