Shure SM57 mic. It's incredibly versatile. It's mostly noted for use with snares and electric guitar amplifiers because of it's tolerance for quick sharp sounds. But it can also be used for pretty good acoustic and vocal recording too. It's around 75 euros. Get two if you want. You can get a fairly cheap Behringer mixer, which is a decent starter mixer. And finally, spend at least a few dollars on some decent software that'll last a long time.
If you don't wanna deal with a mixer and recording one track at a time is alright with you, you can always do what I do, and buy the X2u with a microphone. It plugs straight into a USB. It costs another 75 euros, but if you wanna save money and don't mind having to worry about lugging a mixer around, it gets the job done.
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