Here's a great resource for those who are growing more serious about podcasting and wanting to kick it up to the next level: the Podcasting Guide by Alex Lindsay from Macworld.com.

In this article Alex covers gear, including ways to get multiple audio sources into your computer. He then presents a section on Production which includes a paragrpagh on the recording location and recording people who are not in the room with you. He ends with information about post processing.

While the article is specifically for Mac users, a windows user can certainly get some good information here as well.