This is a living gear guide based on the stuff I’ve battle-tested over years of podcasting. I’ve highlighted in bold the kit I’m using right now, in 2021.
If you’re not using a USB microphone, you’ll need one of these to connect the XLR output of your mic into the USB input of your computer.
I use and recommend the Sony MDR-7506/1. They’re affordable, and they sound great. More importantly, they make bad audio sound bad, which is what you need to hear when editing.
You don’t need to spend that much on headphones, because your listeners won’t, but you should listen on more than just a pair of studio headphones. Make sure your audio sounds good on budget earbuds as well.