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 have an old 13" set hooked up in my computer room. It's hooked up to cable and I use it when my PC is doing high level processing. I don't plan on replacing it even if goes out. I also have a 19" sitting in a closet that I only pull out with I dump stuff off of my DVR to my DVD recorder.