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!"
Must be great to have management with such vision. I'm sure they were making the greatest VCRs when that market matured, too. Sony, Samsung, and LG are all using the technology that Universal Display Corporation has patented, and that is going to be an interesting battle to watch. Have fun on the sidelines Sharp!