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!"
Dear MS,
If you want me to buy an XBOX 360 with Blu-Ray, it needs built-in wireless, bigger Hard Drive with simple user upgrade and much more quiet than my current 360. If not, its PS3 for Me.