I would check out the SpeechWare 2 in 1 table microphone, has the highest rating from Nuance (Dragon) for accuracy & noise cancellation. Not really handheld, but not a headset either. I am presently using a Dictaphone PowerMike II, and the 2 in 1 that I tried as a demo was absolutely superior.
SpeechWare is coming out with a 3 in 1 (has an integrated USB soundcard) next month, so I'm waiting for that.
