Modasylum has posted an Acoustical Solutions' fan muffler review

Fans are required by computers to cool down components, but the more airflow you get, the noisier your computer will be. Some ways to reduce noise is to remove the fans, you can water-cool, which has its own hazards and costs. There are some alternatives out there, but they often reduce the airflow. We see fan controllers, silent heat sinks, water coolers. There are alternatives to changing the whole systems, some fan silencers. I recently received samples from Acoustical Solutions for their fan mufflers , that are a new way to reduce noise level of your PC, without permanently changing its aspect.

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