For water (H2O), the atomic numbers of hydrogen and oxygen are 1 and 8, respectively. Each hydrogen atom contributes one electron to the covalent bond with oxygen, while oxygen contributes two electrons. The non-bonding electrons are the lone pairs on oxygen.
So, the EAN of water is:
$$EAN = (2 \times 1) + 8 - 4 = 10$$
Therefore, the effective atomic number of water is 10.