Alesis USB Microphone Podcasting Kit with Headphones and Software USB microphone for 16bit / 44.1 48 kHz audio recording direct to your computer Easy plugandplay support in Windows and Mac OS X Desktop microphone stand, highquality headphones, USB cable, and recording software included Free web hosting of your podcasts  30 day subscription to alesispodcast Dynamic Handheld Microphone with USB interface 48kHz Sampling Rate, Compatible with any Computer Based Digital Audio Workstation Features high quality USB microphone into your computer Provides 16-bit / 44.1 48kHz audio straight to your computer Plugs in directly to any computer with a USB input High Quality A/D Converter with 16-Bit Super Cardioid Pickup Pattern