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Version 3.0 will be a major update. The following major new features were
added:
 * Guest SMP with up to 32 virtual CPUs (VT-x and AMD-V only)
 * Windows guests: ability to use Direct3D 8/9 applications / games
  (experimental)
 * Support for OpenGL 2.0 for Windows, Linux and Solaris guests
In addition, the following items were fixed and/or added:
 * Virtual mouse device: eliminated micro-movements of the virtual mouse
   which were confusing some applications (bug #3782)
 * Solaris hosts: allow suspend/resume on the host when a VM is running
   (bug #3826)
 * Solaris hosts: tighten the restriction for contiguous physical memory
   under certain conditions
 * VMM: fixed occassional guru meditation when loading a saved state
   (VT-x only)
 * VMM: eliminated IO-APIC overhead with 32 bits guests (VT-x only, some
   Intel CPUs don’t support this feature (most do); bug #638)
 * VMM: fixed 64 bits CentOS guest hangs during early boot (AMD-V only;
   bug #3927)
 * VMM: performance improvements for certain PAE guests (e.g. Linux 2.6.29+
   kernels)
 * GUI: added mini toolbar for fullscreen and seamless mode
   (Thanks to Huihong Luo)
 * GUI: redesigned settings dialogs
 * GUI: allow to create/remove one host-only network adapters
 * GUI: display estimated time for long running operations (e.g. OVF
   import/export)
 * GUI: Fixed rare hangs when open the OVF import/export wizards (bug #4157)
 * VRDP: support Windows 7 RDP client
 * Networking: fixed another problem with TX checksum offloading with Linux
   kernels up to version 2.6.18
 * VHD: properly write empty sectors when cloning of VHD images (bug #4080)
 * VHD: fixed crash when discarding snapshots of a VHD image
 * VBoxManage: fixed incorrect partition table processing when creating VMDK
   files giving raw partition access (bug #3510)
 * OVF: several OVF 1.0 compatibility fixes
 * Shared Folders: sometimes a file was created using the wrong permissions
  (2.2.0 regression; bug #3785)
 * Shared Folders: allow to change file attributes from Linux guests and use
   the correct file mode when creating files
 * Shared Folders: fixed incorrect file timestamps, when using Windows guest on
   a Linux host (bug #3404)
 * Linux guests: new daemon vboxadd-service to handle time syncronization and
   guest property lookup
 * Linux guests: implemented guest properties (OS info, logged in users, basic
   network information)
 * Windows host installer: VirtualBox Python API can now be installed
   automatically (requires Python and Win32 Extensions installed)
 * USB: Support for high-speed isochronous endpoints has been added. In
   addition, read-ahead buffering is performed for input endpoints (currently
   Linux hosts only). This should allow additional devices to work, notably
   webcams
 * NAT: allow to configure socket and internal parameters
 * Registration dialog uses Sun Online accounts now

VirtualBox 3.0 Beta 1 released is a post from: LinuxReaders

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