Main part of the answer is from ubuntuforums.org :
...where "cod.almighty, February 14th, 2009, 05:48 PM" says :
"...then after booting up WinXP run Start > Settings > Control Panel > Add Hardware.
the serial port didn't show up in the hardware wizard so I had to use the Advanced option (Install manually from a list.)
After doing this virtualBox recognized my serial port as COM3."
I tested it myself and it worked well, some details follows :
( WinXP guest ) >> settings >> Add Hardware >> Next (stupid win scans...) >> Yes, I ...connected... >> Next >> Add a new hardware device ( at
bottom of the
list ) >> Install ...that I... select... >> Show All Devices >> Next >> Standard port types (in the left list, and, in the right list select : ) Communication port >> Next
( WinXP guest ) >> settings >> system >> Hardware (tab) >> Device Manager >> Ports >> ( ...select driver ?, enable, reboot the virtual machine, whatever... )
OK, It works ! ( today ; 2010 Oct. 25 )