Isolation toughness is a vital parameter to evaluate the vulnerability of computer networks. In specific network designing stage, it is necessary to find the lower bound of the isolated toughness, and strive to build a network that meets the stability requirements with the least cost. Gao et al.1 conjectured that if a graph
G
with
κ
(
G
)
≥
3
m
+
1
2
satisfies
I
(
G
)
>
7
m
+
5
4
m
+
4
or
I
′
(
G
)
>
7
m
+
5
4
m
+
2
, then
G
is a
(
P
≥
3
,
m
)
‐factor deleted graph. It's proved that this conjecture holds. However, it is found that as the connectivity changes, the tight lower bound of isolated toughness for
(
P
≥
3
,
m
)
‐factor deleted graphs will change as well. Therefore, we propose a new perspective to look into this problem and introduce the concepts of isolated toughness
(
P
≥
3
,
m
)
factor deleted surface and isolated toughness variant
(
P
≥
3
,
m
)
factor deleted surface, where the result of the original conjecture is only a cross‐section on surfaces. The main contribution in this paper is to determine the concrete expression of these two surfaces.