Lazy web: Audio recording equipment?

OK, weird question here. A little advice around audio recording/podcasting equipment would be helpful. What set-up would a person need to record decent audio once in a while without having to jump through a million hoops?

-I am retarded.
-I am cheap.
-I’m looking for near-Flip video simplicity…

If you have advice, it would be much appreciated. Comment here or e-mail me at josh [dot] kimball Or reach me in a bazillion other readily apparent digital ways.

Thank you for your time and attention in this matter!