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!"
Perfect for the rumor that won't die: the Xbox360 Blu-ray add-on.
The 360 barely needs a chipset. It decoded the HD DVD audio / video in software so it would be able to do the same for BD seeing as the codecs are virtually the same.