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Don't blame the cooler, blame yourself for failing to install it properly.
Here are the results of my 7970 with the Accelero after 1 hour of AMD Leo render.
It's really hard to notice it with the reference cooler, before i bought the Accelero 7970 i used to play with a constant fan speed of 50%, never heard the coil whine. The problem is when you install a very quiet solution like the Accelero or WC but again, if you play with headphones you won't...
You can keep trying but as i said almost all the 7970 got the coil whine, some more, some less but its highly unlikely you will find one without the coil whine.
Ironic stuff, i didn't notice it with the reference cooler on but now with the Accelero its really annoying as you said.
But there is nothing we can do, if you RMA it you might get a new one with even more coil whine.
I can live with it, for now at least.
My Sapphire 7970 does the same annoying coil whine noise.
I even recorded it: http://youtu.be/Va3UhENMzxc , i started to notice it after i put the Accelero 7970 but thats probably because the reference cooler was too loud to even spot the coil whine.
According to Sapphire, i shouldn't worry...
It will fit on any reference PCB and obviously you will have to remove the stock cooler but if you don't have experience installing aftermarket coolers you shouldn't do it imho, the installation process its not exactly easy.
If something is not cooled properly its because of a bad installation, plain and simple.
I've posted my results many times, there is absolutely nothing wrong with Accelero.
Whats your VRM temps while playing BF3 // Crysis 2 or any of those very demanding games ?.
I've seen also 100c+ with Furmark but besides that, it stays between 45-55 degrees (WoW, BF3 , Metro 2033).
Well now i'm confused, all of you with the Accelero and high VRM temps it's all based on the Furmark application ?.
From my own tests the gap between furmark and games its close to 50c which is a lot and shouldn't be used as point of reference to consider the cooler bad or good.
Btw i found out...