I can often identify plenty of areas which are nicely encapsulated and easily unit tested, but I also find that a lot of code where unit testing doesn't really seem to work as well - typically data access and user interface. No matter what unit testing "techniques" I try I tend to find that in these places it's not only a lot of effort to create functioning unit tests, but these tests tend to be very fragile and don't really test very much.
At what point do you stop and decide that the benefits of unit testing isn't worth the cost?