There is a 1 second delay between my Mac and Windows 7 running under VMWare Fusion. I've seen older threads on this topic, but not a resolution.
Here's my configuration:
MacBook Pro Retina
OSX 10.8.4
VMWare Fusion Professional 5.0.3 (free trial)
Windows 7 Ultimate 64 bit
Issue occurs when using the MacBook's built in microphone, and when plugging a microphone into the MacBook's audio jack.
The 1 second delay can be viewed by:
OSX: System Preferences -> Sound -> Input -> Click on "External microphone". Pay attention to the "Input Level" graph
Windows 7/VMWare Fusion: Control Panel -> Hardware and Sound -> Manage Audio Devices -> Recording. Pay attention to the vertical meter on the right side of the window.
Speak into microphone and watch the levels for OSX and Windows 7, and time the delay between the two.