It depends on the heatsink design, the internal airflow of your case and access to cooler air. If you have a case that has a vent over the cpu you may be better off blowing down onto the heatsink. If you have a ducted fan mod and good rear fans you might be better off pulling air away from the heatsink. Some of the Alpha and Swiftech heatsink are designed to pull air rather than blow air onto them. A top blowhole can also impact performance. Try both and see.
And once your done, switch to H2O