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!"
Just FYI for Nokia's non-S60 touch phones:
Nokia 7710, 7700 (touchscreen but ran Series 90, based on Symbian).
Nokia 6708 (touchscreen but ran UIQ, so yes, that is also Symbian).
Nokia 6108, 3108 (touch pad, Series 40).