For the accurate measurements of hardness in a material, it is necessary to have a thorough understanding of the effects of test variables on the accuracy of hardness value. For the rebound hardness test, major test variables are the radius of hammer ball tip, type of backing materials, size and roughness of the specimen. In this study, effects of these variables on Equo-Tip hardness value were investigated. Hardness measurements were carried out using WC balls with various sizes of worn-ot zone. The sample materials chosen for the experiments were commercial standard hardness blocks and SM45C steel bars subjected to either normalization or quench and temper treatments. As backing materials, aluminum, steel and rubber plates were used in all the experiments. Experimental results show that for the accurate measurements of Equo-tip hardness, it is necessary to use the hammer ball with a worn-out zone parameter of less than 0.23, and the recommended minimum thickness and width of the specimen are 25mm and 70mm, respectively. Further for the surface preparation, the specimens need to be polished with an emery paper of No. 400 or finer, and for the backing matrials, it is recommended to use steels or rubbers.