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!"
@ Mr Stevo
You have to be a special kind of silly to pay for anything that's out on the net.
Even if it's not available free somewhere straight away it will be given a little patience.
Up the sharers!