Sun microsystems .Inc has announced the new version of VirtualBox, its high performance and cross-platform visualisation software. VirtualBox 3.0 is capable of running multi-processor virtual machines that can handle heavy weight server-class workloads and deliver enhanced graphics support on desktop-class workloads.
VirtualBox 3.0 is FREE to download and use.
Download link
you can run as many as 32 virtual CPUs.