A code coverage processing method includes: receiving a source code; executing a program according to the source code, wherein the source code is categorized into basic blocks, and each line included in a same basic block is executed a same number of times; creating a line tracking file having a plurality of line tracking records for a plurality of lines of the source code, respectively, wherein each of the line tracking records indicates how many times a corresponding line in the source code has been executed; receiving a non-cared zone setting which indicates at least one of the basic blocks in the source code is selected as a part of a non-cared zone; computing a code coverage result of the source code according to the line tracking file and the non-cared zone setting; and providing the code coverage result.
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