For those of you who podcast using Windows, your best podcasting resource, in my opinion, would be to purchase a Mac running OS X (which can also run Windows natively if you need that option). But, with tight budgets, you made need to make your existing hardware work for you until it is obsolete and needs to be replaced.

I will list several options here. I welcome those of you who have experience with podcasting on the Windows operating system to comment with any other recommendations or evaluative experiences you may can offer.

I'm reluctant to describe any particular piece of software as feature sets for a given resource change frequently. Some of the resources listed below, at the time of this writing, only work with audio files; some only work with still images and audio; some will make movies from the computer screen; some will do full motion video podcasts. I encourage your to decide what type(s) of podcasts you want to create, and then carefully review the feature set of each option listed below to determine if it will meet your needs.

The resources listed below are not recommendations nor are they presented in any specific order--just listed as I discovered them.

Online Resources (some charge; others do not; fee plans vary)
Voicethread
SnapCast
Splashcast
Gcast
Screencast-o-Matic
Podomatic

Podcasting Software for purchase
QuickTime Pro (yes, by Apple but runs on Windows, about $30)
Microsoft's PhotoStory 3
Adobe's Soundbooth
Adobe's Audition
Switch
Sony Soundforge
Roxio

Audio Podcasting (with Audacity) Resources
Step by Step Instructions on Using Audacity
Guides and Tutorials presents: Audacity Tutorial: How to Record and Edit Audio with Audacity
Guides and Tutorials presents: Podcasting Tutorial
Dan Eliot's Audacity 1.2 Tutorial
CNET's Master Your MP3s with Audacity

Software for free (open source)
Audacity
Wavepad (free Windows, Mac, Linux)

Also worthy of note: if you purchase the M-Audio Producer USB Microphone , a USB condenser microphone which produces great results, from Best Buy, it comes packaged with M-Audio’s Session software, a program very similar to GarageBand on the Mac. The M-Audio Session software will run on Mac and Windows.