★ Test plan is dynamic where as test strategy is static.

★ Test plan is prepared by the Test Lead where as Test Strategy is prepared by the company management.

★ Test strategy defines: methods and coverage criteria to be covered test completion criteria, prioritization of the test where as Test plan is a document describing the scope, approach, resources and schedule of intended test activities.

★ Test Strategy is a high level description of the test levels to be performed where as Test plan is written record of the test strategy and resource planning.