| S.NO | Tester | Designer | 
| 1) | Tester is based on the functional specifications of the system. | Designer is based on the structural specification of the system. | 
| 2) | He/she is independent on the implementations details. | He/she is dependent of the implementation details. | 
| 3) | Software tests are responsible for testing/ executing the tests. | Software designer are responsible for designing and executing the tests. | 
| 4) | Due to the lack of efficiency / implementation details , the software developed is inefficient. | The knowledge of implementation details makes the designer to develop a software that is efficient. | 
| 5) | The increase of knowledge of tests design increases the probability of removing or eliminating unnecessary tests. | The increase of knowledge of design increases the probability of generating the faulty design. | 
| 6) | Tests are executed by the tester are free from bias therefore it is not possible to terminate the tests. | Tests are executed by the software designer are biased to the structural specification because of which the tests must withstand the drawback of structural testing. | 
 
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