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!"
It is less deep than the S300, but just as wide. About 3in wider than my DirecTV Hr21, which makes it impossible to stack since it's not deep! It doesn't fit well into my setup.
Also, this same player is available at Costco now, only labeled as something else, not S350. And believe it or not, it HAS a backlit remote! It was also $379.99 here in Columbus, OH