Everybody knows that SharePoint server 2010 should be installed on 64bit OS, so I’m pointing to this issue, for whom interested in building a 64bit virtual machine to operate on a 32bit OS host.
I just found this article which points to this issue: “HOW TO: Create a SharePoint 2010 VM in 32 bits host machine”.
The solution is to build your virtual machine using VirtualBox; a virtualization software package developed by Sun Microsystems, and you will find all details to install VirtualBox, and how to build your first virtual machine in above article.
One plus Important thing you need to do is to Enable virtualization (VT) in BIOS for 64bit support, this option is disabled by default in BIOS specially for hardware shipped by DELL.
The location of this option in BIOS differs from hardware vendor to another, so you need to search your BIOS for the location of this option; for HP you need to navigate in BIOS through: Security > OS Security > Intel Virtualization Technology.