The complexity of a reasoning task over a graphical model is tied to the induced width of the underlying graph. It is well-known that the conditioning (assigning values) on a subset of variables yields a subproblem of the reduced complexity where instantiated variables are removed. If the assigned variables constitute a cycle-cutset, the rest of the network is singly-connected and therefore can be solved by linear propagation algorithms. A w-cutset is a generalization of a cycle-cutset defined as a subset of nodes such that the subgraph with cutset nodes removed has induced-width of w or less. In this paper we address the problem of finding a minimal wcutset in a graph. We relate the problem to that of finding the minimal w-cutset of a treedecomposition. The latter can be mapped to the well-known set multi-cover problem. This relationship yields a proof of NP-completeness on one hand and a greedy algorithm for finding a wcutset of a tree decomposition on the other. Empirical evaluatio...