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!"
This is great news for scores of people with HDTVs and blu ray players, yet now sound system to speak of to get the benefit of blu. In this economy, any bit helps.
Overall looks like a great starter set. I'd suggest that before dropping coin on a higher priced receiver and speaker setup to see if you care about 5.1 anyway.