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!"
"BTW, by far most people won't notice or care about the quality difference and most certainly hardly anyone will care about HD sound support."
I notice more and more xBox owners saying this (not sure if it's a response to the PS3 or what). They say how great HD looks and then say how you don't notice a difference between resolutions...which is it? Sorry, but I notice a huge difference between HD-tv (720p or 1080i) and Blu-ray. Whether you want to admit it or not, it is noticeable and once you see it, it's tough not to see it.