Phoronix takes a look at VirtualBox 4.0 OpenGL Acceleration

VirtualBox, the Sun/Oracle virtualization platform, has supported OpenGL acceleration and Direct3D acceleration within virtual machines for more than two years. When the host system has hardware GPU acceleration, OpenGL/Direct3D calls can be passed from the guest to the host when the VirtualBox guest driver is installed. There has been the Linux 3D support since VirtualBox 2.2 and was initially limited to OpenGL 1.4 support and in the summer of 2009 it turned to OpenGL 2.0. We had not delivered any early benchmarks as the initial support was too buggy, but even with the recently released VirtualBox 4.0, while the support is usable and stable for the most part, it is still far from being very efficient and will crash under some OpenGL software.

  VirtualBox 4.0 OpenGL Acceleration Leaves Room For Improvement