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!"
Blu-Ray really need to be pulling something special out of the bag, HD DVD have a $100 million roadshow and Sony et.al answer is to have a meeting!
Get those 50Gb disks out the door AND stop using MPEG2 whilst not counting on a games machine to win the HD movie format war for a start