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'm not an idiot. i know what AT&T and Cingular are. but now that AT&T absorbed Cingular, there are a lot more resources that can be spent. In 2006, the V3i was supposed to be the biggest thing for Cingular. Building on the success on the Razr, it had music, which should have been a tremendous success. Cingular messed it up horribly with delays and a high priced selling point. I doubt it's coincidence that now that Cingular is AT&T the next Razr is being priced aggressively and released before any other carrier has it (Verizon beat Cingular to v3i/v3m)