Noctua NH-U12S Review @ OCC
 

Noctua continues to put together cooling solutions to meet the needs of the enthusiast market by leveraging the engineering behind the company to deliver an excellent product. That design excellence does come at a cost, but that cost is tempered by the long term cooling performance you get in return for your hard-earned dollar! At $69, the NH-U12S is in the upper range of what most people will spend on the cooling solution for their computer. When you look at the performance levels you get by adding a second NF-F12 Focused Flow fan, you certain add to the price, but you also push the performance up another level for your added coin. The bottom line is that cooling performance comes with a price; always has and always will. Comparing the NH-U12S to other top-level heat sinks and taking the thickness of the fin array into account, shows that it performs above its size in all cases. A truly impressive feat at only 45mm thick.

http://www.overclockersclub.com/reviews/noctua_nhu12s/