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The compiler detected code that will never be executed.

Example

The following example generates CS0162:

// CS0162.cs
// compile with: /W:2
public class Program
    public static void Main()
        goto lab1;
            // The following statements cannot be reached:
            int i = 9;   // CS0162
    lab1:
Another common example where this error is generated is as follows:
public static class Class1
    public static string Method1()
        string x = "a";
        switch (x)
            case "a":
                return "a";
                break;          // CS0162
        return "";
The break statement cannot be reached because it occurs after the return statement.
The return statement ends the enclosing case branch.