Even though comparisons will be made, our intention is not to
directly compare ATI against Nvidia in this article, but more to see
how both leading ultimate solutions will run on a system which should
in theory be less CPU bound than most. To further downplay the side
effects of the two Quad processors affecting the results, we have
watercooled both CPU's and overclocked them to 4.4ghz (a 1.2ghz
overclock ( -at -) 400x11). This will let both graphics solutions stretch
their legs as much as possible at the highest resolutions.

http://www.driverheaven.net/reviews.php?reviewid=609


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