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!"
You forgot the "Who cares about a stupid super bowl?" option.
Yeah I did not buy mine for the "Big Dance" (sorry I am not an offical partner of the NFL an am not authroized to say Super Bowl TM). I bought it for a better reason a PS3.