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!"
That makes;
Insignia
Magnavox
Sylvania
Philips
Onkyo
Denon
All basically selling the same player, with slight cosmetic differences. And yet they're being sold across a huge price range.
At least Denon and Philips are offering their own remote controls...