Sample Delay is more a utility than an effect—you can use it to delay a channel by single sample values.
When used in conjunction with the phase inversion capabilities of the Gain effect, Sample Delay is useful for correcting timing problems that may occur with multichannel microphones. It can also be used creatively to emulate stereo microphone channel separation.
Every sample at a frequency of 44.1 kHz is equivalent to the time taken for a sound wave to travel 7.76 millimeters. If you delay one channel of a stereo microphone by 13 samples, this emulates an acoustic (microphone) separation of 10 centimeters.
Delay knob (L/R) and field: Set the number of samples or milliseconds the incoming signal is delayed by.
Link L & R button: Turn on to make sure the number of samples is identical for both channels. Adjusting one channel value adjusts the other.
Unit buttons: Choose Samples or ms to change the appearance and behavior of Delay knob and field values.