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!"
not as interesting looking as i thought it would be, but at least it doesn't look as tacky as most.
I think it looks like an uglier version of the Sony "HBH-IV835"
http://www.sonyericsson.com/spg.jsp?cc=gb&lc=en&ver=4000&template=pip1&zone=pp&pid=10417
And you can bet that the Sony headset packs a lot more features than the Apple one. I admit I haven't checked, but I doubt that the Apple head set support active noise supression for example.