If you're looking for a microphone that will not burn a hole in your budget, Elgato Wave:1 Premium USB Condenser Microphone is an excellent affordable beast. Whether it is used for podcasting, voice-over project, online meetings, or just chatting with friends, this microphone will satisfy all your needs.
If your dog is a soft toy destroyer, this will be a little harder to destroy. Keep them entertained, so both of you can relax and enjoy. An interesting gift for dogs and dog parents.