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 doesn't change the fact that up-converting is an industry wide scam. My $2000 HDTV up-converts any signal to it's native resolution just fine, I don't need a $90 DVD player from walmart or even a $300 one from Amazon to do it. Unless you bought a crappy HDTV (Vizio, Olevia) that simply sucks at scaling a 480p image to fit it's screen, there is no need for an up-scaling DVD player. It's an industry wide scam, and everyone falls for it.