diff --git a/.ci/pipeline/codecov-lnx.yml b/.ci/pipeline/codecov-lnx.yml
index 102e7ff147..7ef026e3e8 100644
--- a/.ci/pipeline/codecov-lnx.yml
+++ b/.ci/pipeline/codecov-lnx.yml
@@ -18,13 +18,13 @@ steps:
       . /usr/share/miniconda/etc/profile.d/conda.sh
       conda activate CB
       coverage combine .coverage.sklearnex .coverage.sklearn
-      coverage json -o coverage.json
+      coverage lcov -o coverage.info
     displayName: "Create coverage report"
   - script: |
       curl -Os https://cli.codecov.io/latest/linux/codecov
       chmod +x codecov
       export VARARGS="-n azure-${AGENT_OS}-$(PYTHON_VERSION)-$(SKLEARN_VERSION)"
-      ./codecov -v upload-process -Z -t ${CODECOV_TOKEN} "${VARARGS}" -F azure -f coverage.json
+      ./codecov -v upload-process -Z -t ${CODECOV_TOKEN} "${VARARGS}" -F azure -f coverage.info
     displayName: "Upload to codecov"
     env:
       CODECOV_TOKEN: $(CODECOV_TOKEN)
diff --git a/.ci/pipeline/codecov-win.yml b/.ci/pipeline/codecov-win.yml
index 76bd60494b..e5cf4a62ce 100644
--- a/.ci/pipeline/codecov-win.yml
+++ b/.ci/pipeline/codecov-win.yml
@@ -17,13 +17,13 @@ steps:
   - script: |
       call activate CB
       coverage combine .coverage.sklearnex .coverage.sklearn
-      coverage json -o coverage.json
+      coverage lcov -o coverage.info
     displayName: "Create coverage report"
   - script: |
       set PATH=C:\msys64\usr\bin;%PATH%
       curl -Os https://cli.codecov.io/latest/windows/codecov.exe
       set VARARGS=-n azure-%AGENT_OS%-$(PYTHON_VERSION)-$(SKLEARN_VERSION)
-      .\codecov.exe -v upload-process -Z -t %CODECOV_TOKEN% %VARARGS% -F azure -f coverage.json
+      .\codecov.exe -v upload-process -Z -t %CODECOV_TOKEN% %VARARGS% -F azure -f coverage.info
     displayName: "Upload to codecov"
     env:
       CODECOV_TOKEN: $(CODECOV_TOKEN)
diff --git a/.ci/scripts/run_sklearn_tests.py b/.ci/scripts/run_sklearn_tests.py
index a7f5b04b7f..4dac925b2f 100644
--- a/.ci/scripts/run_sklearn_tests.py
+++ b/.ci/scripts/run_sklearn_tests.py
@@ -58,6 +58,7 @@
         pytest_args += (
             "--cov=onedal",
             "--cov=sklearnex",
+            "--cov-branch",
             f"--cov-config={rc}",
             "--cov-report=",
         )
diff --git a/.github/scripts/generate_coverage_reports.sh b/.github/scripts/generate_coverage_reports.sh
new file mode 100644
index 0000000000..72f2f9eab8
--- /dev/null
+++ b/.github/scripts/generate_coverage_reports.sh
@@ -0,0 +1,46 @@
+#===============================================================================
+# Copyright Contributors to the oneDAL project
+#
+# Licensed under the Apache License, Version 2.0 (the "License");
+# you may not use this file except in compliance with the License.
+# You may obtain a copy of the License at
+#
+#     http://www.apache.org/licenses/LICENSE-2.0
+#
+# Unless required by applicable law or agreed to in writing, software
+# distributed under the License is distributed on an "AS IS" BASIS,
+# WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+# See the License for the specific language governing permissions and
+# limitations under the License.
+#===============================================================================
+
+ci_dir=$(dirname $(dirname $(dirname "${BASH_SOURCE[0]}")))
+cd $ci_dir
+
+# create coverage.py report
+coverage combine .coverage.sklearnex .coverage.sklearn
+coverage lcov -o coverage_py_"${1}".info
+
+# create gcov report (lcov format)
+if [[ -n "${SKLEARNEX_GCOV}" ]]; then
+    # extract llvm tool for gcov processing
+    if [[ -z "$2" ]]; then
+        GCOV_EXE="$(dirname $(type -P -a icx))/compiler/llvm-cov gcov"
+    else
+        GCOV_EXE="gcov"
+    fi
+    echo $GCOV_EXE
+    FILTER=$(realpath ./onedal).*
+    echo $FILTER
+    
+    NUMPY_TEST=$(python -m pip freeze | grep numpy)
+    # install dependencies
+    # proper operation of gcov with sklearnex requires the header files from
+    # the build numpy, this must be previously set as NUMPY_BUILD
+    python -m pip install gcovr $NUMPY_BUILD
+    
+    gcovr --gcov-executable "${GCOV_EXE}" -r . -v --lcov --filter "${FILTER}" -o coverage_cpp_"${1}".info
+    
+    # reinstall previous numpy
+    python -m pip install $NUMPY_TEST
+fi
diff --git a/.github/workflows/ci.yml b/.github/workflows/ci.yml
index 9450f922ae..248f7cb0fc 100644
--- a/.github/workflows/ci.yml
+++ b/.github/workflows/ci.yml
@@ -95,6 +95,7 @@ jobs:
           echo "DPCFLAG=${DPCFLAG}" >> "$GITHUB_OUTPUT"
           # enable coverage report generation
           echo "COVERAGE_RCFILE=$(readlink -f .coveragerc)" >> "$GITHUB_ENV"
+          if [[ -z $DPCFLAG ]]; then echo "SKLEARNEX_GCOV=1" >> "$GITHUB_ENV"; fi
       - name: apt-get
         run: sudo apt-get update && sudo apt-get install -y clang-format
       - name: dpcpp installation
@@ -111,6 +112,7 @@ jobs:
           source venv/bin/activate
           pip install -r dependencies-dev
           pip list
+          echo "NUMPY_BUILD=$(python -m pip freeze | grep numpy)" >> "$GITHUB_ENV"
       - name: Build daal4py/sklearnex
         run: |
           source venv/bin/activate
@@ -142,13 +144,14 @@ jobs:
       - name: Create coverage report
         run: |
           source venv/bin/activate
-          coverage combine .coverage.sklearnex .coverage.sklearn
-          coverage json -o coverage.lnx${{ matrix.PYTHON_VERSION }}_${{ matrix.SKLEARN_VERSION }}.json
+          source .github/scripts/activate_components.sh ${{ steps.set-env.outputs.DPCFLAG }}
+          bash .github/scripts/generate_coverage_reports.sh lnx${{ matrix.PYTHON_VERSION }}_${{ matrix.SKLEARN_VERSION }} ${{ steps.set-env.outputs.DPCFLAG }}
       - name: Archive coverage report
         uses: actions/upload-artifact@v4
         with:
           name: coverage_lnx_Py${{ matrix.PYTHON_VERSION }}_${{ matrix.SKLEARN_VERSION }}
-          path: coverage.lnx${{ matrix.PYTHON_VERSION }}_${{ matrix.SKLEARN_VERSION }}.json
+          path: |
+            *_lnx${{ matrix.PYTHON_VERSION }}_${{ matrix.SKLEARN_VERSION }}.info
       - name: Sklearn testing [preview]
         run: |
           source venv/bin/activate
@@ -218,7 +221,12 @@ jobs:
           echo C:\msys64\usr\bin;>> %GITHUB_PATH%
           echo NO_DIST=YES>> %GITHUB_ENV%
           set DPCTL_TEMP="${{ env.DPCTL_PY_VERSIONS }}"
-          if not %DPCTL_TEMP:${{ matrix.PYTHON_VERSION }}=%==%DPCTL_TEMP% (echo DPCFLAG=>> %GITHUB_OUTPUT%) else (echo DPCFLAG="0">> %GITHUB_OUTPUT%)
+          if not %DPCTL_TEMP:${{ matrix.PYTHON_VERSION }}=%==%DPCTL_TEMP% (
+            echo DPCFLAG=>> %GITHUB_OUTPUT%
+            echo SKLEARNEX_GCOV=YES>> %GITHUB_ENV%
+          ) else (
+            echo DPCFLAG="0">> %GITHUB_OUTPUT%
+          )
           echo COVERAGE_RCFILE=%cd%\.coveragerc>> %GITHUB_ENV%
       - name: Download Intel OpenCL CPU Runtime artifact
         if: ${{ steps.set-env.outputs.DPCFLAG == '' }}
@@ -242,6 +250,7 @@ jobs:
           pip install --upgrade setuptools
           pip install cpufeature clang-format pyyaml
           pip install -r dependencies-dev
+          for /f "delims=" %%c in ('python -m pip freeze ^| grep numpy') do echo NUMPY_BUILD=%%c>> %GITHUB_ENV%
       - name: System info 
         shell: cmd
         run: |
@@ -288,13 +297,14 @@ jobs:
         shell: cmd
         run: |
           call .\venv\Scripts\activate.bat
-          coverage combine .coverage.sklearnex .coverage.sklearn
-          coverage json -o coverage.win${{ matrix.PYTHON_VERSION }}_${{ matrix.SKLEARN_VERSION }}.json
+          call .\.github\scripts\activate_components.bat ${{ steps.set-env.outputs.DPCFLAG }}
+          bash .github/scripts/generate_coverage_reports.sh win${{ matrix.PYTHON_VERSION }}_${{ matrix.SKLEARN_VERSION }}
       - name: Archive coverage report
         uses: actions/upload-artifact@v4
         with:
           name: coverage_win_Py${{ matrix.PYTHON_VERSION }}_${{ matrix.SKLEARN_VERSION }}
-          path: coverage.win${{ matrix.PYTHON_VERSION }}_${{ matrix.SKLEARN_VERSION }}.json
+          path: |
+             *_win${{ matrix.PYTHON_VERSION }}_${{ matrix.SKLEARN_VERSION }}.info
       - name: Sklearn testing [preview]
         shell: cmd
         run: |
diff --git a/conda-recipe/run_test.bat b/conda-recipe/run_test.bat
index 2be86075d2..59519b2801 100644
--- a/conda-recipe/run_test.bat
+++ b/conda-recipe/run_test.bat
@@ -34,7 +34,7 @@ if "%PYTHON%"=="python" (
 
 set "PYTEST_ARGS= "
 
-IF DEFINED COVERAGE_RCFILE (set "PYTEST_ARGS=--cov=onedal --cov=sklearnex --cov-config=%COVERAGE_RCFILE% --cov-append --cov-report= %PYTEST_ARGS%")
+IF DEFINED COVERAGE_RCFILE (set "PYTEST_ARGS=--cov=onedal --cov=sklearnex --cov-config=%COVERAGE_RCFILE% --cov-append --cov-branch --cov-report= %PYTEST_ARGS%")
 
 rem Note: execute with argument --json-report as second argument
 rem in order to produce a JSON report under folder '.pytest_reports'.
diff --git a/conda-recipe/run_test.sh b/conda-recipe/run_test.sh
index 92e8b97672..28620adfb5 100755
--- a/conda-recipe/run_test.sh
+++ b/conda-recipe/run_test.sh
@@ -55,7 +55,7 @@ function generate_pytest_args {
         ARGS+=("--json-report-file=.pytest_reports/$1_report.json")
     fi
     if [ -n "${COVERAGE_RCFILE}" ]; then
-        ARGS+=(--cov=onedal --cov=sklearnex --cov-config="${COVERAGE_RCFILE}" --cov-append --cov-report=)
+        ARGS+=(--cov=onedal --cov=sklearnex --cov-config="${COVERAGE_RCFILE}" --cov-append --cov-branch --cov-report=)
     fi
     printf -- "${ARGS[*]}"
 }
diff --git a/scripts/CMakeLists.txt b/scripts/CMakeLists.txt
index ed6a781b76..236188df6d 100644
--- a/scripts/CMakeLists.txt
+++ b/scripts/CMakeLists.txt
@@ -29,6 +29,9 @@ set(CMAKE_CXX_EXTENSIONS OFF)
 option(ADD_ONEDAL_RPATH "Adds oneDAL's file paths to the RPATH here" OFF)
 message(STATUS "ADD_ONEDAL_RPATH:" ${ADD_ONEDAL_RPATH})
 
+option(SKLEARNEX_GCOV "Compile with gcov" OFF)
+message(STATUS "SKLEARNEX_GCOV:" ${SKLEARNEX_GCOV})
+
 if(WIN32)
     # hint CMake to get python from PYTHON env. variable if defined
     if(DEFINED ENV{PYTHON})
@@ -122,6 +125,23 @@ if(IFACE STREQUAL "host")
         endif()
     endif()
 
+    if(SKLEARNEX_GCOV)
+        if(CMAKE_CXX_COMPILER_ID STREQUAL "IntelLLVM" OR CMAKE_CXX_COMPILER_ID MATCHES ".*Clang")
+            if(WIN32)
+                set(CMAKE_CXX_FLAGS "/clang:--coverage ${CMAKE_CXX_FLAGS}")
+                list(APPEND ONEDAL_LIBRARIES "clang_rt.profile-x86_64.lib")
+            else()
+                set(CMAKE_CXX_FLAGS "--coverage ${CMAKE_CXX_FLAGS}")
+                set(CMAKE_SHARED_LINKER_FLAGS "--coverage ${CMAKE_SHARED_LINKER_FLAGS}")
+            endif()
+        elseif(CMAKE_CXX_COMPILER_ID STREQUAL "GNU")
+            set(CMAKE_CXX_FLAGS "--coverage ${CMAKE_CXX_FLAGS}")
+            set(CMAKE_SHARED_LINKER_FLAGS "--coverage ${CMAKE_SHARED_LINKER_FLAGS}")
+        else()
+            message(WARNING "Code coverage will not be generated for target: host")
+        endif()
+    endif()
+
     list(APPEND COMPILE_DEFINITIONS "NPY_NO_DEPRECATED_API=NPY_1_7_API_VERSION")
 
 elseif(IFACE_IS_DPC OR IFACE_IS_SPMD_DPC)
@@ -137,11 +157,12 @@ elseif(IFACE_IS_DPC OR IFACE_IS_SPMD_DPC)
         set(CMAKE_INTERPROCEDURAL_OPTIMIZATION OFF)
     endif()
 
-    if(CMAKE_CXX_COMPILER MATCHES ".*icpx" OR CMAKE_CXX_COMPILER MATCHES ".*icx")
+    if(CMAKE_CXX_COMPILER_ID STREQUAL "IntelLLVM")
         set(CMAKE_CXX_FLAGS "-fsycl ${CMAKE_CXX_FLAGS}")
+        
     endif()
 
-    if(CMAKE_C_COMPILER MATCHES ".*icpx" OR CMAKE_C_COMPILER MATCHES ".*icx")
+    if(CMAKE_C_COMPILER_ID STREQUAL "IntelLLVM")
         set(CMAKE_C_FLAGS "-fsycl ${CMAKE_C_FLAGS}")
     endif()
 
@@ -169,6 +190,18 @@ elseif(IFACE_IS_DPC OR IFACE_IS_SPMD_DPC)
         endif()
     endif()
 
+    if(SKLEARNEX_GCOV)
+        if(CMAKE_CXX_COMPILER_ID STREQUAL "IntelLLVM" AND WIN32)
+            set(CMAKE_CXX_FLAGS "/clang:-Xarch_host /clang:--coverage ${CMAKE_CXX_FLAGS}")
+            list(APPEND ONEDAL_LIBRARIES "clang_rt.profile-x86_64.lib")
+        elseif(CMAKE_CXX_COMPILER_ID STREQUAL "IntelLLVM" AND UNIX)
+            set(CMAKE_CXX_FLAGS "-Xarch_host --coverage ${CMAKE_CXX_FLAGS}")
+            set(CMAKE_SHARED_LINKER_FLAGS "-Xarch_host --coverage ${CMAKE_SHARED_LINKER_FLAGS}")
+        else()
+            message(WARNING "Code coverage will not be generated for target: " ${IFACE})
+        endif()
+    endif()
+
     if(IFACE_IS_SPMD_DPC)
         set(MPI_LIBRARY ${MPI_LIBS})
     endif()
diff --git a/scripts/build_backend.py b/scripts/build_backend.py
index f3546f480e..a6949f8145 100755
--- a/scripts/build_backend.py
+++ b/scripts/build_backend.py
@@ -49,6 +49,7 @@ def custom_build_cmake_clib(
     no_dist=True,
     use_parameters_lib=True,
     use_abs_rpath=False,
+    use_gcov=False,
 ):
     import pybind11
 
@@ -130,6 +131,9 @@ def custom_build_cmake_clib(
     if use_abs_rpath:
         cmake_args += ["-DADD_ONEDAL_RPATH=ON"]
 
+    if use_gcov:
+        cmake_args += ["-DSKLEARNEX_GCOV=ON"]
+
     cpu_count = multiprocessing.cpu_count()
     # limit parallel cmake jobs if memory size is insufficient
     # TODO: add on all platforms
diff --git a/setup.py b/setup.py
index 8166f00d07..ed48c226e3 100644
--- a/setup.py
+++ b/setup.py
@@ -92,6 +92,7 @@
 no_dist = True if "NO_DIST" in os.environ and os.environ["NO_DIST"] in trues else False
 no_dpc = True if "NO_DPC" in os.environ and os.environ["NO_DPC"] in trues else False
 no_stream = "NO_STREAM" in os.environ and os.environ["NO_STREAM"] in trues
+use_gcov = "SKLEARNEX_GCOV" in os.environ and os.environ["SKLEARNEX_GCOV"] in trues
 debug_build = os.getenv("DEBUG_BUILD") == "1"
 mpi_root = None if no_dist else os.environ["MPIROOT"]
 dpcpp = (
@@ -426,6 +427,7 @@ def run(self):
                 no_dist=no_dist,
                 use_parameters_lib=use_parameters_lib,
                 use_abs_rpath=USE_ABS_RPATH,
+                use_gcov=use_gcov,
             )
         if dpcpp:
             if is_onedal_iface:
@@ -435,6 +437,7 @@ def run(self):
                     no_dist=no_dist,
                     use_parameters_lib=use_parameters_lib,
                     use_abs_rpath=USE_ABS_RPATH,
+                    use_gcov=use_gcov,
                 )
                 if build_distribute:
                     build_backend.custom_build_cmake_clib(
@@ -443,6 +446,7 @@ def run(self):
                         no_dist=no_dist,
                         use_parameters_lib=use_parameters_lib,
                         use_abs_rpath=USE_ABS_RPATH,
+                        use_gcov=use_gcov,
                     )
 
     def post_build(self):