Software Testing and its Business value have been perplexed and debated for a number of years. Some firms have found that large productivity improvements attributable to Software Testing, as well as evidence that Software Testing has generated substantial benefits for consumers. However, others continue to question whether Software Testing have had any bottom line impact on business performance. They consider testing as something that can be sacrificed, if necessary, for more functionality, faster development, or lower costs. However, in practice, software development organizations that have a firm commitment to quality can actually speed development, reduce costs, and add new features with greater ease. Industry findings indicate that testing have led to higher productivity and created substantial value for consumers.