http://www.pamela.biz/en/products/
https://forum.audacityteam.org/t/help-recording-with-a-mic-laptop-and-headphones/35068/6
I’m cheating a bit here. Both Macs have stereo Line In and Line Out and will plug right into a sound mixer.
http://kozco.com/tech/audacity/clips/DenisePodcastMoreHeavilyCut3.mp3
I’m wearing a headset microphone so It almost doesn’t matter what happens in the room, but it does need to be pretty quiet. Denise is four time zones that way (pointing east).
You can get the same effect with a stereo USB adapter.
Everybody wants to go straight into complex podcasts with Skype connections, and that can be the hardest thing to do. Skype is one of the most reliable ways to connect, but it got that way by viciously taking over your computer sound system.
Koz