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 is nice. Some people actually say it looks better than the last generation HD DVD and Blu-Ray players and even the 360 HD DVD which I have and HIGHLY recommend.
Sing the HD DVD Petition to end this silly formart war.
http://www.petitionspot.com/petitions/HD_DVD_Studio_Support