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!"
$200 USD
2 Abercrombie and Fitch Jackets
1 Polo Big Pony Jacket
a Samsung 19" LCD HDTV
a Philips Progressive scan DVD player
going to treat myself to a Motorola Maxx V6 when there available from more more stores and sellers on eBay.