n-factor of H3BO3 in aqueous solution will be :
n-factor of H3BO3 = 1
In H3BO3, although all three H are linked to oxygen, yet all 3 H are not replaceable. Here, boron atom is electron deficient, so it acts as a Lewis acid. When H3BO3 is added to water, then oxygen atom of H2O through its lone pair attack the boron atom, as follows