Let the hive mind of Engadget get that for you.
"I've found myself using my PC for a lot of conversations lately, and I'm also considering recording a podcast to share with anyone who will listen. There are tons of USB headset / microphones out there, and I'm hoping someone has some solid recommendations based on experience. I'll consider both headsets and standalone mics, by the way, but I'd like to keep the bill under $100 if possible. Help!"
/me remembers seeing the 8125 on the rebate forms last October, only for it to come out in February
So yeah, with Pocket PCs, trust the rebate form about as far as you can e-throw it.