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!"
I'm out of contract right now, but waiting to see what the followup(s) to the iPhone 3g are. I was waiting on Android, but was disappointed with the gaps in its functionality and then crushed by the lack of a TouchHD for the US market, so we'll have to see what comes from Cupertino this time around. If its just an iPhone nano color me unimpressed. A 32gb iPhone 3G with a better battery might pique my interest.