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Samsung backs them with a three year warranty. They have been quite reliable for me (I have a 160GB and two 120GB SATA units still spinning silently away). They also enjoy very low power consumption and heat dissipation, increasing their reliability where other drives would roast (especially Maxtor drives)
Supposedly they're quite reliable, and at the moment the most silent drives as well.
I've got a 120 GB, 5400 rpm model in my main system as a storage drive, and at the very least it blows the 20 GB, 7200 rpm Quantum Fireball which is in there as well straight out of the water ^_-
I have dual 160s in my main server and also use them in situations where noise is extremely important. (HTPC, etc) The nice thing about them is that they stay quiet even when the heads are seeking. They are pretty good with performance, although my new Seagate 7200.8 250gb drives blow away my Spinpoint 160gb drives. Both the drives are 7200rpm SATA drives and running in RAID 1 arrays.
But to answer you question, they are very reliable. I only trust my data to Samsung and Seagate.
I've used several Samsung's in customer builds and have yet to have any issues with them. For a very quiet and cool drive where high performance isn't neccessary they are great drives.