The concept of equivalent number of uniform stress cycles, is essential for assessment of soil liquefaction potential. In this regard, various procedures are used to convert random acceleration time history to uniform cycles having amplitude of 0.65 of peak acceleration. Equivalent number of cycles (Neq) defines equivalent energy generated by harmonic loading as that imposed by irregular motion during an earthquake. Neq is assumed to be a function of earthquake magnitude. Over the past years, in accordance with development in methods of soil liquefaction evaluation, various methods have been proposed to determinate equivalent number of cycles. In particular, parameters like site to source distance (r), have been related directly to Neq. In this study, more than 80 earthquake records have been investigated and their Neqs are assessed using energy approach and nonlinear site response analysis. It is shown that equivalent number of cycles is related to earthquake magnitude (M), r and depth of originated signals. Unlike previous methods which result in scatter in output data, current approach has led to more uniform and consistent results for each earthquake.