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 the Harmony One remote and the IR2BT converter and it is wonderful. However, you will be lucky if you can get an IR2BT because they sell out in about an hour after more stock is added. They should be getting some more in over the next month as they have finished the upgrade process for older customers. There is also the PS3IR-PRO which i have not tried.