Generally, employers have provided the equipment for telecommuters; it's viewed as providing the "tools" of the workplace wherever it happens to be. In some cases the employees have been asked - or required - to pay for their own PCs as a condition of telecommuting. This can cause a real hardship on some employees. If the equipment budget is tight, here are two solutions: some employees already have their own PCs at home and are willing to use them; employee purchase plans (with payroll deduction, perhaps) can be arranged to keep costs down. Keep in mind that in some cases it's best to take the PC that's on the employee's desk in the office and move it home; that's where it might be used best.