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!"
The PS3 is the one of the current best deals in the electronics world. It's a great deal for JUST a Blu-ray player, a great deal for JUST a game console--but it does both and doubles as a multimedia player. That whole package can be had for just $299 at sony's website (that's what I did).
Even if you don't think you'll ever use the game console or other multimedia aspects, it's still the best "cheap" BR player around, and you can guarantee that it will always have the latest firmware and fixes available for download for many years since there will be tens of millions of them in circulation.
I've been loving Blu-ray movies on my PS3 for just over a month now, and plan to keep adding to my movie collection. But having the option of playing games has been awesome too. You can find good used games very cheap, and I know that when my son is a little older he's going to love that.