There really are two things which make it possible for me to work from home without having the money to build an office in the garden:
Sony MDR-V300 Headphones with Neodymium Magnet – Folding Design

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http://www.last.fm/user/BadgerGravling

That and the fact I’ve got a bookcase partitioning me from the rest of the room and blocking the line of sight to the television (currently showing CBeebies to my partner and my 8-month old!).