With 3 x 92 mm PWM fans running from 1,000 to 2,000 rpm this may be not exactly SPCR quiet. IMO for GTX 260 55nm only 600 to 1,200 rpm would be needed.
But it should be a real improvement over the stock coolers. BTW, it seems that the 55nm versions aren't running quieter than the 65 nm, despite the lower power.
Link to product at AC site: http://www.arctic-cooling.com/vga2.php?idx=202
Edit: for those interested in the power consumption of the 55 nm GTX 260 cards, link to Xbitlabs article:
http://www.xbitlabs.com/articles/video/ ... 5nm_5.html
I was intrigued by the small power difference between the heavily overclocked card (715 / 1541) and the stock one (576 / 1240), only 7W.
IMO a possible explanation would be that the stock clocked card uses the B2 revision of the GPU, while the superclocked one uses the B3 revision.
Hmm, the overclocked card uses only 112W while its performance ties with the 178W GTX 280.