EVGA shared a picture of the Geforce 8800 GTS watercooled card, and we've learned that the card comes at 740MHz out of the box. It can be further overclocked, but for the time being, EVGA didn’t want to push it more.
The cooler comes from Innovatek and it is developed for EVGA only. The card should be ready shortly, and here is how it looks.
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EVGA water cooled 8800 GTS pictured
Black Pearl at 740MHZ or faster