The {\it toughness} for which was initially proposed by Chvátal in 1973. A graph is called {\it -tough} if Let be the -th largest eigenvalue of the adjacency matrix of a graph . In 1996, Brouwer conjectured that for a connected -regular graph where Gu [SIAM J. Discrete Math. 35 (2021) 948-952] completely confirmed this conjecture. From Brouwer and Gu's result we know that if is a connected -regular graph and , then for an integer Inspired by the above result and utilizing typical spectral techniques and graph construction methods from Cioabă et al. [J. Combin. Theory Ser. B 99 (2009) 287-297], we prove that if is a connected -regular graph and , then . Meanwhile, we construct graphs implying that the upper bound on is best possible. Our theorem strengthens the result of Chen et al. [Discrete Math. 348 (2025) 114404]. Finally, we also prove an upper bound of to guarantee a connected -regular graph to be -tough.