I'm a bit perplexed at another review that stated the microphone does not work with Windows XP (Service Pack 2); in fact, it almost prevented me from purchasing. Nevertheless, I took a chance, and I'm glad I did. All I had to do was plug the jack in, and I was off and running.
Sound quality is best at about 6 inches away, although tone is muted a bit. I was very impressed, however, at the complete absence of background noise - despite the fact that my washer and dryer were both running, and my wife and kids were talking and watching television only a few feet away. For my weekly podcast, this is the perfect choice.
Interweb research shows the next best microphone to be in the $60-$80 price range so the $20 price makes the Logitech USB Desktop Microphone a no-brainer.
As for that Service Pack 2 issue, it's possible that the difficulty was the result of another problem (such as a conflict), or it's possible an update has rendered the problem obsolete. In any case, mine worked right out of the box. Highly recommended.