This document analyzes conflicts between software developers and testers based on responses from 19 companies in different domains. It finds that while most companies aim for a balanced ratio of developers to testers, the optimal ratio depends on factors like the project stage and type. Conflicts sometimes arise due to misunderstandings or different priorities between developers focused on efficiency and testers focused on quality. However, companies resolve conflicts through clear communication, understanding different perspectives, and ensuring all roles are well-defined. While conflicts can impact goals if not managed, most companies feel other factors like motivation have a larger influence, and effective project management can mitigate issues.