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!"
Both the MP3 file and the iTunes feed are cut off at 12:50. AAC and OGG files seem to be fine.
I'm subscribed via iTunes and it appears to be fine for me.