725
This prose by Alberto Savoia answers precisely that question (in a nicely entertaining manner at that!):
http://www.artima.com/forums/flat.jsp?forum=106&thread=204677
Testivus On Test Coverage
Early one morning, a programmer asked the great master:
“I am ready to write some unit tests. What code coverage should I aim for?”
The great master replied:
“Don’t worry about coverage, just write some good tests.”
The programmer smiled, bowed, and left.
...
Later that day, a second programmer asked the same question.
The great master pointed at a pot of boiling water and said:
“How many grains of rice should I put in that pot?”
The programmer, looking puzzled, replied:
“How can I possibly tell you? It depends on how many people you need to feed, how hungry they are, what other food you are serving, how much rice you have available, and so on.”
“Exactly,” said the great master.
The second programmer smiled, bowed, and left.
...
Toward the end of the day, a third programmer came and asked the same question about code coverage.
“Eighty percent and no less!” Replied the master in a stern voice, pounding his fist on the table.
The third programmer smiled, bowed, and left.
...
After this last reply, a young apprentice approached the great master:
“Great master, today I overheard you answer the same question about code coverage with three different answers. Why?”
The great master stood up from his chair:
“Come get some fresh tea with me and let’s talk about it.”
After they filled their cups with smoking hot green tea, the
I don't think there can be such a B/W rule.
Code should be reviewed, with particular attention to the critical details.
However, if it hasn't been tested, it has a bug!
Depending on the criticality of the code, anywhere from 75%-85% is a good rule of thumb. Shipping code should definitely be tested more thoroughly than in house utilities, etc.