VirtualBox 4.0.2 + GeeXLab
Win7 64-bit host with a WinXP 32-bit guest
VirtualBox 3.1.4 – GPU Caps Viewer 1.8.4 test
VirtualBox 3.1.4 – FurMark 1.8.0 test
OpenGL apps running inside a Virtual Machine (VM) can use VMGL to take advantage of graphics hardware acceleration. VMGL can be used on VMware guests, Xen HVM domains (depending on hardware virtualization extensions) and Xen paravirtual domains, using XVnc or the virtual framebuffer. Although not tested, VMGL should work for qemu, KVM, etc. VMGL is available for X11-based guest OS’s: Linux, FreeBSD and OpenSolaris. Finally, VMGL is GPU-independent: we support ATI, Nvidia and Intel GPUs.
Roughly speaking, OpenGL up to version 1.5 is supported with the following exceptions:
More information HERE.