VMware Tools for Mac OS X does not provide the necessary Audio Driver at the OS X Level however there are third party drivers available on the Internet. I have sound in my Mac OS X Virtual Machines using what I found on Google. (EnsoniqAudioPCI_v1.0.3_Common_Installer.pkg and ReleaseNotes_EnsoniqAudioPCI_v1.0.3.txt) (Note: This is not officially supported and use at your own risk!)
It is highly recommended to always use the most recent driver version available. Do not forget to check with our site as often as possible in order to stay updated on the latest drivers, software and games. Please set a system restore point before installing a device driver. This will help if you installed a wrong driver. Problems can arise when your hardware device is too old or not supported any longer.
The Service Pack 3 update to Windows XP and all later versions of Windows included the Universal Audio Architecture (UAA) class driver, which supported audio devices built to HD Audio's specifications. Retrospective UAA drivers were also built for Windows 2000, Server 2003 and XP Service Pack 1/2. macOS provides support for Intel HD Audio with its AppleHDA driver. Several Linux operating systems also support HD Audio, as well as OpenSolaris, FreeBSD, and OpenBSD.
To update to 10.7.2, use native Software Update.Update will broke sound drivers, so browse iAtkos L1 DVD, go to System/Installation/Packages/sound/ and run alc8xx.pkg, and if needed hdae888.pkg. Restart your system.You can also download this two package files here 1e1e36bf2d