Originally posted by: JEDIYoda
Okay I have been through this with a good friend of mine on these forums.

Up to a point there is a hard and fast technical reason including how many heat pipes...the alloy used......the density of the heat sink....how far apart the fins are from each other...etc....
With that said.....
There are heat sinks from a few years ago that are still very good heat sinks. Even with the advent of the Zalman 9500 and 9700 as well as the larger Tuniq and the Ninja and the new CoolerMaster heat sinks.
Such heat sinks would include the Thermaltake XP90 copper....the older Ar tic Cooling heat sinks....and so on and so on.
Yet you also such name brand companies as ASUS that has some monstrous heat sinks yet when stacked up against the big boys such as Zalman...Scythe...Thermaltake and ThermalRight they are a distant 2ND.....as well as some other brand...
The one surprising brand in my opinion has been the Arctic Cooling series.
They are always affordable yet they offer performance that is comparable to what I would call the big boys of the heat sink world!!
Now the kicker is.....the differences are very very minuscule and a lot of times these other brands as in the Arctic Cooling Series are with 1c-3c of the big boys.
Is there a best of the best?
That's a loaded question because what works in a given system depends on proper airflow throughout the system as well as the heat produced by various components.....then you need to take into account how many components a system has...
We all know that 2 video cards produce more heat than 1....and we all know that 4 hard drives produce more heat than 1 would.
Then we take into account The ambient temperature of the room you are in...etc
There is no hard and fats way to give state with certainty such and such heat sink is the best!!!
That's why I would not switch from a top heat sink say i was using the Thermaltake Typhoon...the improvement in temperature of say 1c-3c even though in degrees Fahrenheit its quite a bit still is not IMO worth it!!
I for one think the heat sink market is one of the few where if you like something because it looks cool well then get it...it will definitely work adequately for you. In the heat sink world BLING works and does not diminish the quality!
Now if you are after super low temps then you will be purchasing more than one heat sink and chasing the golden dream.....but that's alright also!!
Have fun!!