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!"
I'm in the market for a new HTPC and was wondering if you or anyone else knew of other places that sold configurable setups. Only other places I've seen so far in the US are Alienware which is way overpriced, and VelocityMicro.