As a generalization of support \(\tau \) -tilting modules, H. Enomoto introduced the notion of wide \(\tau \) -tilting modules and established a bijection between wide \(\tau \) -tilting modules and doubly functorially finite ICE-closed subcategories, which extended Adachi-Iyama-Reiten’s bijection on torsion classes. In this paper, we consider the relationship between wide \(\tau \) -tilting modules and some sets of bricks (named epibricks). In particular, we show that there is a bijection between wide \(\tau \) -tilting modules and epibricks for Nakayama algebras. As a consequence, we get a recurrence relation for the number of wide \(\tau \) -tilting modules over Nakayama algebras.