Forward Audio says that fa SampleDelay is a simple but powerful effect plugin for applying signal delays.
A spokesperson had this to say about it, "Its main purpose is to solve time difference problems occuring in multi microphone setups and furthermore reduce horrible sounding comb filter effects (often called phase issues). Nevertheless, you can also apply interesting haas delay effects, compensate plugin latencies introduced by other plugins or intentionally create comb filter effects to create colorful filter textures. The plugin user interface gives you all information you need at a glance and simply let you control all parameters. Therefore, you're able to determine the applied delay in samples, milliseconds, meter and foot. For quick setting comparisons you can use the A/B Switch and if you want to have fine adjustments the Min-Max-Editfields let you change the control range of the delay knob. Despite all this features and a great looking GUI this plugin is completely free."
Sample accurate time delays (0 – 100.000 Samples)
Input delays in 4 different units
Completely flexible control range of the Delay Knob
Unique flexible user interface
Available as VST for Windows (VST/AU for Mac currently in development)