In order to create a nice Podcast you need some way to record audio, and if so desired some way to create background music.
Audacity is a sound editor that gives you the ability to record and combine prerecorded audio into a slick PodCast. Audacity is free, open source software for recording and editing sounds. It is available for Mac OS X, Microsoft Windows, GNU/Linux and other operating systems.
 To download and learn more about the software, click here.
To create background music for your podcast, try ACID XPress 5.0 from Sony. This is a limited version of their professional software.
To download and learn more about the software, click here.