I recently acquired a Skype Account + unlimited US calls for $2.95 a minute for work. I also have Apple's iPHONE headphones for my iPOD. The microphone laden headgear was acquired when my prior pair had an unfortunate incident with a treadmill. The microphone is the only phone hardware the iPod lacks, and Apple was nice enough to permit a line-in mic. The result = Skype on my iPod.
Just tried it and the sound is magnifique. Color me converted.