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!"
I just wanted to comment on why best buy gets samsung gear supposedly before anyone else, i can say that i think its because alot of their Magnolia sales associates prefer them over most other brands, except kuros on the plasma side... my friend who works their says they sell samsung lcds 2-1 over every other brand including xbr's