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!"
Ha, LOL. You notice how when Steve Jobs is on stage and his chest expands and slowly contracts as he talks? I saw Steve Balmer do this at CES last month. They even copy his nuances! EVERYONE COPIES APPLE!