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!"
Just here to post that I was a longtime SAGETV user (until we went to HD) and found the software very good and the Company's support of it even better.
Between regular updates and an active, supported forum I wholeheartedly recommend them.
We have been discussing a Media Streamer for our house so we'll have to see how well this box will incorporate into our satellite system.