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!"
Hesse needs to start reading engadget articles and get in on what other companies are doing with their networks. Knowing what other companies do is your first defense on keeping your company profitable! Now all we need is for everyone to accept the same standards and have interoperability. This will never happen because companies who are trying to be profitable come up with crazy proprietary technologies that puts them behind. They invest too much in technologies that are going to go away in 3-5 years.