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'll try my best to help what little I can (between wonky pay periods and certain ISP's trying to put the screws to me...). I definitely wish we had this when I was in k-12. Would've really helped having gone to the poorest school districts in AZ.