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!"
"it makes more sense for them skip laying down any cash and download the movies instead, nice job guys."
Umm, wouldn't it make sense to buy the HD DVD version and rip it if you really wanted LEGAL media on your media server? That's the first thing I thought of...