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!"
True or not, that is not what the price tags look like at my store. And we are a corporate owned store...
In any case, it wouldn't surprise me if the price was that high. Gotta love motorola's price point...