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!"
We got us a stop light and TWO McDonald's too! Actually, it's nice to see one of my local affiliates step up. I actually didn't realize this was that big of a deal when I heard about them building the new studio.