Well, for my birthday my wife bought me a Samson C01U. I just had a half hour or so to play around with it last night, but from what I can tell, it is awesome. I did two recordings: one with guitar and vocals at the same time and one with them separate. Both recordings sounded excellent. Even with the air conditioning on and the computer running, I had no audible background noise. I didn't notice any latency that had been complained about previously with this mic. It was very easy to set up. I just plugged it in and changed the input from built in to the Samson. I would definitely recommend this microphone. For $80, this mic is well worth the investment.