See what I did with that title there? SILK is the super wideband audio technology that comes built in to the latest versions of Skype (Windows 4.1 / Mac 2.8) and offers much improved stereo audio call quality.
The Freetalk Everyman headset only costs around £19 ($30) and not only offers quality calls but comes with a converter plug that lets you listen to music on your portable music player as well as plug in to your PC via USB.