I am trying the following, but I am getting : Object reference not set to an instance of an object.
 HttpContextBase mockContext = MockRepository.GenerateMock<HttpContextBase>();
 mockContext.Expect(c => c.Server.HtmlEncode("")).IgnoreArguments().Return("");
 mockContext.Expect(c => c.Server.HtmlDecode("")).Return("");
 controller.ControllerContext = 
    new ControllerContext(mockContext, new RouteData(), controller);
Matin,
Thanks. That was enough to point me in the right direction provided here:
var mockContext = MockRepository.GenerateMock<HttpContextBase>();       
var mockServer = MockRepository.GenerateMock<HttpServerUtilityBase>();
mockServer.Expect(s => s.HtmlEncode(""))
    .IgnoreArguments()
    .Repeat.AtLeastOnce()
    .Return("");
mockContext.Expect(c => c.Server)
    .IgnoreArguments()
    .Repeat.AtLeastOnce()
    .Return(mockServer);
controller.ControllerContext = 
    new ControllerContext(mockContext, new RouteData(), controller);