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 bad boy isn't really available yet,
in fact it may never be.
If you click the link on their site that says "Buy now - ships within 24 hours via Federal Express" it takes you to a page that says coming soon! Maybe they announce this to see if enough people would click by now and they should go ahead and send it to production.