A computer and microphone or other recording device (ie. iPod) to get sound into the computer.
Audacity (http://audacity.sourceforge.net/)
Atomic Learning Tutorials: Audacity
Free Play Music (http://www.freeplaymusic.com)
Copyright, Fair Use, Intellectual Property & Podcasting
(Please be patient in letting these files load before you play them & let me know if you need other tutorials!)
Audacity Adding Music, Editing, and More
Audacity Saving/Exporting Files and Formats
iTunes Converting an Audacity "wav' File to "mp3" & Loading to First Class Web Publishing
Great Podcasting Resource: Wise-Women Learning Podcasting