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!"
Now hurry up and come out with a virtual keyboard (ie: no chunky keypad) and full faced device and I'll ditch my iPhone...please?! I don't want to go back to my Tilt when the iPhone dies...which it will like every cRapple product i've owned.