diff --git a/CHANGELOG.md b/CHANGELOG.md
index 5c1b81d..50dd0b6 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -1,5 +1,8 @@
 ## Changelog
 
+- 2.10.6
+  - fixed untested file coverage
+
 - 2.10.5
   - added `all.transformer` option to transform untested files
   - fixed merging issue for statements coverage
diff --git a/lib/converter/untested.js b/lib/converter/untested.js
index 3a0328a..f1e746d 100644
--- a/lib/converter/untested.js
+++ b/lib/converter/untested.js
@@ -5,7 +5,7 @@ const Util = require('../utils/util.js');
 const { pathToFileURL, fileURLToPath } = require('url');
 
 // const EC = require('eight-colors');
-const { minimatch, convertSourceMap } = require('../packages/monocart-coverage-vendor.js');
+const { minimatch } = require('../packages/monocart-coverage-vendor.js');
 
 // ========================================================================================================
 
@@ -109,63 +109,15 @@ const resolveFileType = (fileType, filePath) => {
     return 'js';
 };
 
-const saveUntestedFileSource = async (entryFile, options) => {
-    const {
-        id,
-        url,
-        source,
-        sourceMap
-    } = entryFile;
-    // console.log('-', entry.sourcePath);
-
-    const { cachePath } = Util.getCacheFileInfo('source', id, options.cacheDir);
-    if (fs.existsSync(cachePath)) {
-        return;
-    }
-
-    // save source and sourceMap to separated json file
-    const sourceData = {
-        id,
-        url,
-        source,
-        sourceMap
-    };
-
-    // remove comments if not debug
-    if (!Util.isDebug()) {
-        sourceData.source = convertSourceMap.removeComments(source);
-    }
-
-    // console.log('save untested file', id, url);
-
-    await Util.saveSourceCacheFile(sourceData, options);
-
-};
+const getUntestedCoverageData = (emptyList, options, coverageType) => {
 
-const getUntestedCoverageData = async (emptyList, options, coverageType) => {
-
-    // save all empty coverage
-    const dataId = Util.uid();
-    const results = {
-        id: dataId
-    };
-
-    if (coverageType === 'istanbul') {
-        results.type = 'istanbul';
-        results.data = {};
-    } else {
-        results.type = 'v8';
-        results.data = [];
-    }
+    // NOTE: do not save untested file to raw report
 
     const emptyCoverageList = [];
 
     // save all empty source and sourcemap
     for (const entryFile of emptyList) {
 
-        // for raw report: source file
-        await saveUntestedFileSource(entryFile, options);
-
         const { type, url } = entryFile;
 
         if (coverageType === 'istanbul') {
@@ -181,7 +133,6 @@ const getUntestedCoverageData = async (emptyList, options, coverageType) => {
                 b: {}
             };
             // object
-            results.data[item.path] = item;
             emptyCoverageList.push(item);
 
         } else {
@@ -202,14 +153,6 @@ const getUntestedCoverageData = async (emptyList, options, coverageType) => {
                 entryFile.ranges = entryFile.ranges || [];
             }
 
-            const item = {
-                ... entryFile
-            };
-            delete item.source;
-            delete item.sourceMap;
-
-            // array
-            results.data.push(item);
             // will be parsed to AST and converted to V8 coverage
             emptyCoverageList.push(entryFile);
 
@@ -217,10 +160,6 @@ const getUntestedCoverageData = async (emptyList, options, coverageType) => {
 
     }
 
-    // for raw report: coverage file
-    const { cachePath } = Util.getCacheFileInfo('coverage', dataId, options.cacheDir);
-    await Util.writeFile(cachePath, JSON.stringify(results));
-
     return emptyCoverageList;
 };
 
diff --git a/test/test-merge.js b/test/test-merge.js
index be111b3..60ac391 100644
--- a/test/test-merge.js
+++ b/test/test-merge.js
@@ -24,6 +24,8 @@ const coverageOptions = {
     assetsPath: '../assets',
     // lcov: true,
 
+    all: ['test/mock/src', 'test/mock/node/lib'],
+
     sourcePath: (filePath) => {
         const list = ['monocart-coverage-reports/', 'coverage-v8/'];
         for (const str of list) {