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 MS's final last attempt (along with Toshie's $2 drop in HD-DVD prices) at promoting this in-the-red money losing technology"
I gotta tell you, if I could "lose" money the way MS/Toshiba does on HD DVD I'd have a 10000 sq ft house to live in. They've made MILLIONS. If that is your definition of "money losing" please tell me your secret to making money because you must be some kind of trillionaire or something.