Hey Ket gigabyte has released a new bios for their GTX460 1GBOC which has the unlocked fan controller so you can choose from 40% to 100%.
Its called the F2 bios and the Gigabyte card owners(like me) can flash the bios with their tool @BIOS and this bios:

http://www.2shared.com/file/riOUOFm6/GV-N460OC-1GI.html

So we don't have to flash in dos.

A little side note on this bios the fan speed is the fastest at 93%, at all the percentages above this it goes a little bit slower.