For all intents and purposes, since a podcast is basically an audio blog with an RSS feed with a file enclosure capability, a podcast then should be an easy enough activity to do. All you need is a computer, a recording and editing software and a microphone. Uploading the MP3 file to the blog with podcasting capacity, and that’s it.
Of course, looking at it in another way, that’s where it all begins. A podcasting kit is the basic equipment you will need when you start your podcast. Admittedly, taking a step back and using just any microphone and recording with the computer’s built-in recording software will work. But after a while, podcast quality will come to fore. You would want to differentiate yourself from newbies with better quality audio.
Taking that into consideration, the basic equipment which came with your computer will do. But if you are serious about your podcasts, you would do well to acquire a podcast kit.