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!"
The incentive is that you get an iPhone 3G competitor at the iPhone 3G's price.
I for one will be buying it sans contract (if possible), unlocking it and using it as my AT&T company issued phone.