A consulting friend realized his dream of going virtual. He established headquarters aboard his new boat on the Chesapeake Bay, an hour east of Washington, D.C. His networking e-mail said, "We thought it time to put the virtual office idea to a real test while pursing some other dreams as well! The "Welcome" mat is out for all of you!" I was envious for about five minutes, visualized myself aboard his boat, then posted this reply.