a)	Test plan is nothing but total process of testing 
documents in there.
b)	It is prepared by test lead or project manager, 
quality peoples.
c)	In test plane have this contains.
d)	Test strategy
e)	Test scope
f)	Test objective
g)	What to test
h)	What not to test
i)	Scheduling
j)	Resource planning
k)	Defect metrics description
l)	Definition of terminology
m)	Areas to be automated
n)	Evolution of automation tools
o)	Risk and assumption
my mail id is ndra_143@yahoo.co.in
my phone no is 09246540049

After finalizing of possible test for current project ,test 
lead category people concentrate on test plan 
document .Preparation to define work allocation in terms of 
what,who,when and how to test.To prepare test plan 
document ,test plan order follows an approach:
1.Team formation :- 
a) Availiability of testors
b) Test duration
c) Availiability of test environment resources.
2. Identify tactical risks :-
a) Lackf knowledge of test engineers on the domain
b) Lack of resources
c) Lack of budget
d) Lack of test data
e) Lack of communication between test engineer and 
development team.
f)Delay of modified build delivery.
3.Preparation of test plan:-
a) Test plan id
b) Introduction
c) Test Items such as modules ,functions,services
d) Features to be tested
e) Features not to be tested.
4.Review test plan :- 
a) BRS and SRS coverage
b) TRM based coverage
c) Risk based coverage.

contents:
test team
test sheduling
test factors
approach
functionality list of testcase

if it is wrong plz tell the correct.........

                                      thank you

test plan id 
test items 
interducion
featuer to be tested
feature not be tested
scheduling 
risks & metications
responsebilities
approches

In our company test content is like this...i am making
little short, because it goes more than 3 pages. 

1. Test Plan Overview. 
2. Test Description. (purpose, activities, constraints,
exlusions, entry, exist criteria.)
3. Test Scope
4. Test Approach
5. Test Defination
6. Winrunner Result Naming convertion. 
7. Test preparation Specification
8. Test issues and risks. 
9. Appendics(Matric, report, test case, test procedure) 
10. Project Glossary (Sample addresses for testing, tst credit).