it think test coverage matrix is nothing but requirement 
tracible matrix, to test client requiremts mapping with 
test cases .



by
sekhar

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test coverage matrix is also called as tracibilty matrix,it 
is a matrix to check whether test cases are covered or nor 
based on the requirements.it's like check list.we will 
check each test case with the requirements.

Test Coverage matrix is slightly different from 
Traceability matrix.

Traceability Matrix is mapping the number of testcases that 
serves to cover the number requirements. Its nothing but 
Requirement versus no. of test cases. Its in bit high level.

where as Test coverage matrix is no. of test cases covered 
for a all test scenario or for a screen/page.
It is very much in low level trying to cover as much as 
possible(testcases covered).