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The concept of a tolerance relation, shortly called tolerance, was studied on various algebras since the seventies of the twentieth century by B. Zelinka and the first author (see e.g. [6] and the monograph [1] and the references therein). Since tolerances need not be transitive, their blocks may overlap and hence in general the set of all blocks of a tolerance cannot be converted into a quotient algebra in the same way as in the case of congruences. However, G. Czédli ([7]) showed that lattices can be factorized by means of tolerances in a natural way, and J. Grygiel and S. Radeleczki ([8]) proved some variant of an Isomorphism Theorem for tolerances on lattices. The aim of the present paper is to extend the concept of a tolerance on a lattice to posets in such a way that results similar to those obtained for tolerances on lattices can be derived. [ABSTRACT FROM AUTHOR]