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!"
I for one applaud some standardization of all the post-processing HDTVs have. The whole thing is sort of out of control. Many of the touted functions a vendor lists are often detrimental to a pure image, etc.