Dear sir or Madam.<br />
That's what I was taught at school anyways :-)

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Never send a generic cover, it wins you more votes if you send them custom designed for each position.<br />
If you must do generic, I would suggest sending it to Human Resources instead and address it Human resouces department

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Dear sirs or madames.

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To whom,or To whom it may concern lol:]

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To Whom It May Concern, or do a bit of digging and see if you can find the name of a department or an individual to whom you could address the cover letter.

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To whom is usually always the most professional.

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