I was unhappy with the sound my Fong Kai 302 was emitting from under my desk. I looked at several of the options listed here. The dynamat seemed to have mixed reviews, had the potential of acting as an insulator, and was pricey. Tried the Panaflow as a replacement for the stock 92mm fan but still to loud. Looked into the acoustical foam tiles but they were hard to find locally and cost was again high. Finally tried some standard 2 inch fiberglass insulation about four inches away from the back of the unit and this made a tremendous difference. Wouldn't work for a visible solution but for a hidden it is an easy alternative.