I talked to someone who wanted to start a podcast and wanted some gear recommendations. So here are three possible solutions starting with the most preferred. Simple Podcasting set-up: Compressor (to even out loudness differences) iRiver iFP 799T (for recording mp3s) Behringer UB502 mixer Shure SM-58 microphone XLR cable Sony MDR-V150 headphones Record mic only: XLR to mini cable iRiver iFP 799T (for recording mp3s) Shure SM-58 microphone Sony MDR-V150 headphones To record onto your computer (instead of the iRiver): I use the Griffin iMic (capture audio via USB) instead of the iRiver to record my shows, but I have to filter out the sound of the computer's fan. Editing Software: PC: Adobe Audition Mac: Apple Soundtrack Either (and it's free): Audacity Also recommended: iTunes Paul