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 just purchased the HTC Touch HD for £116.99 ($178.90) on T-Mobile's Combi 30 + Web'n'Walk.
The 18 month contracts comes with; 700 cross-network anytime minutes, unlimited texts, and unlimited data.
Monthly cost: £35.00 ($53.54).