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 built one of these last year for my Aquos for a grand total of $350 (their profit margin must be ridiculous!!). Rather than a cabinet mine hides in a large antique steamer trunk, it's controlled by my Harmony 880 as well. It's handy to hide your TV when you're away on vacation or have kids with messy hands pawing at the screen.
Robber 1: Do you see a TV?
Robber 2: Nope.
Robber 1: Lets get out of here.