OK, so this heatsink is not made anymore, and it's nigh-impossible to find. However, I've been told if I wanted to go QUIET, this is the best under $50.
It has two extremely low power 92mm fans with no speed adjustment. The material and construction was amazing or anything either. However, the surface was very smooth, and the fit is REAL tight.
So the result? On a moderately OCed system listed in my sig, I can't get the temp over 32C NO MATTER HOW HARD I TRY. I mean, I don't understand how this is possible. Even 2 hours of Microsoft Flight Sim and another 2 hours of Counter Strike Source... nothing. Then I walk away from the PC for a couple minutes and it's back down to 23C.
The only case fan I have is a 250mm intake, and the stock exhaust on my power supply.
This thing is the real deal. This is without a doubt, the best quiet performance heatsink EVER MADE. I mean, those temperatures are mind-blowing to me compared to the other stuff I have been messing with. And yes, I even waited a few weeks for the thermal grease (arctic silver) to break in.
BTW, this is in a hot and humid, non-air conditioned Florida house. With the AC on, I can expect much lower temps.