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From the Anand review posted earlier on OSNews:
"The Mac mini is basically the quietest desktop computer that you can get with a fan. Unless you put your ear next to the unit, you cannot hear it. There have been reports that the 1.42GHz models are louder, but we haven't been able to confirm first hand. From our experience, the 1.25GHz Mac mini is as close to silent as you can get with a hard drive and a fan. We'd love to post audio clips or SPL readings, but we don't have equipment that can register something that quiet."