I will start out by saying this piece of gear is not necessary for starting out podcasting. What the TASCAM does is give you lots of flexibility in how and what you record with. The DR-60MK II lets you plug in XLR, 1/8" and 3.5mm connectors. You can also pass audio to a DSLR giving you two simultaneous recordings. With this you can also start using microphones that require phantom power to operate. Has standard mounts to attach to a tripod on the bottom and an attachment point for a camera or other gear on top.
The ATR2100 has a big advantage that most high quality microphones do not have. It has both XLR and USB connections. You can plug this mic straight into a computer with no need for an adapter. It also has a 3.5mm headphone plug with volume control built into it. Being able to monitor how you sound directly from the mic is also a good thing for people just starting out. The cardioid pick up pattern of this microphone will help with rejecting sounds from the sides and rear making it easier to record clean audio.
Audacity Audio Recording and Editing Software
Audacity has been very easy to learn and the work flow for me is easy to follow. I have no formal audio recording or editing training or schooling. Every thing I have learned about recording and editing in Audacity is from reading and YouTube. For beginners Audacity is a good start and best of all its free. You can find a lot of good tutorials on YouTube about Audacity or you can download the user manual if you prefer that method.
Neewer Microphone Suspension Boom Scissor Arm Stand
A boom arm stand is the way to go, and you don't need to spend a lot of money for a good quality set up. I purchased this Neewer for less than $15 US. Very simple set up and I have had no problems with it. Holds the ATR2100 easy in all positions I have experimented with. For me this has been a good starter stand.
Auphonic automatic post production web service
If you are like me and know very little about audio recording and post production Auphonic will make your recordings sound great. When you have finished recording your content just sign into Auphonic and upload your files and let them handle the rest. Auphonic will perform noise and hum reduction, filter out disturbing low frequencies, level and balance the music and speech in your files and more. They will output multiple file types as you need like MP3 or MP4. It will also add ID3 tags into the final audio file. Best part is you get 2 hours of free processing each month, a great deal for those of you just starting out.
TASCAM MiNiSTUDIO Creator US-42
This is what I use for my interface and my only gripe is the headphone amp has developed some noise. This caused me a little headache before I realized the noise was only in the headphones and not in the audio recording.
The following description is from the TASCAM product information page.
At the heart of every Podcast, broadcast and YouTube video lies the desire to communicate. And more often than not, this communication takes the form of the human voice...and TASCAM knows a thing or two about recording the human voice. Central to the MiNiSTUDIO Creator are a pair of XLR/combo connectors and dual HDDA mic preamps. These studio-quality mic pres, coupled with built-in phantom power allow you to quickly and easily connect your favorite dynamic or conderser microphones and get the conversation started. Under the hood, the MiNiSTUDIO Creator also features dual 4-band parametric EQ, adjustable on-board compression and a digital reverb effect with a convenient front panel depth control. And just in case you'd like to add a bit of music to the mix the MiNiSTUDIO Creator features two Hi-z 1/4" inputs ready to accept an electric guitar or bass. Talk on, or rock on. It's up to you
DBX 286s Microphone Pre-Amp Processor
The DBX 286s is a single channel strip processor that includes a compressor, de-esser, enhancer, expander /gate and a microphone pre-amp that delivers up to +60db of clean gain and a selectable 80Hz high pass filter. It can also provide +48V for condenser microphones and if you prefere you can bypass all the processing and just use the microphone preamp. For me the expander/gate section is the most useful, I use it as a noise gate. But I also use the de-esser to clean up any sibilance that can get real hard to listen to when using earbuds. Sibilance is the hard "S" sounds from words like "S"ister, "S"nake or "S"nap. The DBX is not some magical black box that will make all your audio sound top notch professional grade. I had to search out YouTube help to just get into the ballpark of proper settings and I'm still learning how to use the DBX to its full potential. It has greatly improved my audio quality and I have no regrets purchasing DBX 286s. I will end with one more piece of information, the DBX 286s is not required to record great audio its just a tool.