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!"
please note that this is not a final UI in fact the UI is going to have 3 interchangable interfaces located in the "settings" menu. This is just one of the 3 and this isnt the actual UI yet! So stop fighting you morons cause if you look at only pictures the user interface is COMPLETELY different...and having a cousin the works with testing LG products helps to i can tell you now this is not the only nor final UI.