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!"
I hope they're taking their sweet time with the downloadable N80 firmware upgrade just to get this Internet Edition firmware available to us vanilla N80 users.
I really want the Flickr and the SIP Phone thing. Here's to hoping it's not as buggy as hell though...