The value here is pretty much second to none for someone who wants a basic all purpose computer recording solution. The mic automatically converts the signal to digital and then sends out the signal to your computer with a USB cable that plugs right into the mic, so you don't need an audio interface. It has a super cardioid pickup pattern too which means that it rejects things to the side and rear of the microphone a lot, so make sure you are right in front of the mic when you are recording or you will be drowned out.
Also if you get so close that you're almost touching the mic, you get extra bass in the recording which is cool and makes you sound like you're the guy doing movie trailer voice overs - very cool. You need to get up closer to the grille on this mic than you do with a condenser before you can really hear some detail on what you are recording.
About the mic, it is a dynamic microphone so it is not as sensitive as the condenser mics that a lot of people are using now.
Not to mention it comes with a tripod desk stand and recording software by Cakewalk. It is less than $70 for a microphone, connector cord, and analog to digital interface all in one. First of all the price is the best feature on this mic. It is a very simple and basic microphone but it does have some nice features that make it very attractive to those on a budget who need to get something for podcasting or basic recording. This is a computer mic that I used at work for a while to record voice instructions for new employees. Its not a bad microphone but for a little more money you can get a way better USB microphone. I am not satisfied with the choice that I made to use this microphone that’s why I didn’t keep it. The difference in vocal warmth and clarity is huge between this microphone and one a couple steps up. If you absolutely can not afford to spend more than 50 dollars then this will be your best bet. I have tried many different USB microphones that are out, and its kind of a tricky subject when talking about which one to get. The Samson Q1U seems to be pretty well built and has a nice sleek design, and its not a bad microphone for 50 dollars but if you can save a little more money you will get a way better quality than the Q1U by Samson. When I was using this I was picking up so much external noise it was ridiculous and made it un unusable even for demo purposes. It does come with a tripod stand for a desk, but that wont matter unless you live in a quiet area and have a very quiet recording space. I have experienced a lot of external noise problems with this microphone and I only used it for about a week before returning it. Just plug it in and start recording right away. The best part of the Q1U is that it is plug and play via USB. If you can spend 50 on this microphone then you mine as well save up a 100 and get a better one. There are other USB microphones that cost twice as much as this one does but they sound so much better. But just because it is a low price doesn’t mean you should purchase it, though the sound quality really isn’t that bad because I have heard a lot worse. The Samson Q1U is a USB dynamic microphone that comes at a very low price.