We reported about Plush MP3 Players before. Now the same company offers funny Plush Web Cams.
The Cam Buddy connect via USB and are optimized to use for video chat on MSN or Yahoo messenger. A microphone is built-in. Besides Garfield there is also a Doreimon and 12 other plush web cams available.
The Garfield Plush Web Cam sells for $44.99 at DVD-Supply (currently additional $5 off with coupon).
PinkyPC Enterprises is actually making those plush mp3 and cam toys.