Why so few organizations maintain unit tests for their in-house applications? This article discusses the two assertions that unit testing saves money by discovering bugs earlier and that it reduces the number of bug in the application. Despites the provocative title, the article provides some evidence that unit testing can play a critical role to help delivering applications. Its goal is to challenge the premise that writing unit tests is always a wise practice in all contexts. The conclusion is that you can not rely on a general acceptance of the myth that unit testing is a universal panacea, but you need to focus unit testing on aspects of development where it is most effective and be prepared to actively justify its use.