Software testing is one of the most expensive and critical activities which carries out every time in order to give a best quality of a software product. Here the regression testing which is based on testing mechanism is used to analyze the source code changes and also to make sure that the changes that does not establish new bugs in the earlier validated codes. Now a days many innovative methods are raised in performing the software testing, among them the unit testing which uses minimum time frame and gives more effort in performing a task. Under lots of schedule the unit testing mechanism is done by more developers as the software companies has an enough time to find cooperation among different operations like functionality, quality and time to market. There is an essential to reduce the unit testing time by making it as an automated one and also by making its process as more optimistic.Here, this paper propose a technique called Tabu search based technique for an effective code coverage to cyclomatic complexity which is used to measure the complexity of a program.