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!"
Hate to say it, but I agree with the sentiments above. While I would have loved to have seen the HD-A1 come out perfect, at least Toshiba isn't leaving us out in the cold. Or worse, making us buy a second-gen player to get these features!