The little cooler certainly performed well in our LGA1155 system where it had to deal with our overclocked Intel Core i7 2600K. Its delta T of 45°C in 12V mode saw it match the Phanteks PH-TC12DX which costs twice as much and also perform close to many of the all-in-one liquid coolers on their lowest fan speed settings.
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Admittedly here it wasn't the quietest cooler on test, but the quality of noise was actually fairly good with no high-pitched whines and just a subdued airflow noise. Switching to PWM mode saw the delta T rise 3°C but this was still enough to see off Gelid's The Black Edition, which costs even more.
Our toasty LGA2011 system did prove to be a difficult customer for the GAMMAXX S40, but despite the CPU being overclocked, it managed to keep up with a CPU delta T of 58°C under full load - not a bad result for a £20 cooler although SilverStone's Argon AR01 cooler costs just £6 more and posted a delta T 10°C cooler.
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The Deepcool GAMMAXX S40 has several things going for it. Firstly it's dirt cheap meaning you can invest the cash you save elsewhere in your system. It's also small so means it's going to make your system less cramped, shouldn't foul any heatsinks or memory sticks and is more likely to fit into skinny tower cases (sadly its still too big to fit in EVGA's Hadron Air and Lian Li's PC-V358.
For LGA2011 owners who have just seen their credit card statements and are looking to save some cash, the SilverStone Argon AR01 is by far the better buy, though the Deepcool will still do the job. Moreover, the GAMMAXX S40 cooled supremely well for its price in our LGA1155 system, keeping up with many larger more expensive coolers and arguably its main competitor, SilverStone's Argon AR01 was only a couple of degrees better, but costs 25 per cent more, although that only equates to £5 or £6.
If you're on a super-tight budget but want a decent CPU cooler, then, the GAMMAXX S40 is unquestionably up to the job. For just £20, it outperforms the Intel reference cooler by 34°C, is easy to fit and looks pretty good too.