Microsoft Lifechat from Argos for £19.99. Once the pads soften up it becomes very comfortable - the headphones are clear and no one has had any problem understanding me over Skype since the microphone is surprisingly good quality. Uses a USB connection and is plug and play. Worked out of the box with my Windows 8 install and Mac OSX.
So, I want to get a good quality mic or calls and voice recordings. Any recommendations for a mic that's under £60 and still a good quality?