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!"
This player has received less than stellar reviews from those who have either owned it, or spent time with it. Sure, upconverting to 1080p is a nice gimmick, but the fact remains, a top notch dvd player upconverting to 720p (Denon dvd-5910) or even a top notch player that plays at 480p (panny dvd-rp82) is gonna be as good as it gets for the time being...unless of course you own a d-vhs player which is the top dog for the moment!