"fa SampleDelay is a simple but powerful effect
plugin for applying signal delays. It’s 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."
Available as VST for Windows (VST/AU for Mac
currently in development)
fa SampleDelay is completely free.