PACKT Publishing offers decent tutorial for users interested in recording podcasts. Read it here. Some useful command line utilities (Arecord, SoX) are also described. You will also learn how to mix various signal sources in the right proportion, using an audio mixer application (KMix).
Gurudutt Talgery explains in his podcasting-made-easy article, some quick turnaround techniques with Linux command line tools and optionally, Audacity, to create a quick, no-frills podcast with a background music track.