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 think they have the right to brag. It makes me feel good to know that I made the right decision on purchasing the 360 as opposed to the "other guy" simply because soo many users are on XBL and I am glad to see that the service is doing so well.