Thanks for the replies, CJ this is not an audio problem nothing that simple I'm afraid (solid drivers, professional audio interface) as the post stated no other plugs display this problem and it only happens during recording of MIDI notes, it plays in sync at all times except during recording of MIDI events, it's as if it's playing a full measure out of tempo after striking a key.
Blogman, thought the same thing but again if I'm not recording MIDI notes to a track there is no hesitation between key stroke and sound, only after arming the track and starting to record MIDI notes, I will strike a chord and a full two or three beats will go by and then you will hear the audio, there are no other plug-ins running or FXs related to the track and when you play back the MIDI track it syncs perfectly. Still scratching my head.