How well does Sandra measure thermal resistance?

[SenorBeef]

I noticed that the new sandra (don't remember if old ones have it) have a cpu cooling system thermal resistance rating.

I assume they compute the power compared to the CPU temp and figure out the cooling level.

Is this test accurate?

Mine says .32C/W, is that any good?

 

[Kenski]

The maths would be accurate enough, the temperatures read by Sandra are from the Mobo though, some are accurate, a lot aren't.
If you were using it to see the difference between Hsf's on the same Mobo it would be fine, not much good for a direct comparison with other people's though.