Abstract: A system and method for virtual networking work at home provides the capability to bill business calls from an employee's home telephone to the business and to bill personal calls from the same telephone to the employee. Upon entry of an access code by a caller, a second dial tone is presented to the caller, who then dials the desired virtual network station number. A signaling message containing the dialed number and the ANI of the calling station is sent to a service control point which translates the dialed number and ANI to corresponding numbers. The dialed number is translated to a telephone number which allows the call to be completed to the desired virtual network station. The ANI is translated to a number which allows correct billing of the call. The call is then presented to an inter-exchange carrier network which completes and bills the call, using the translated numbers. This allows virtual network work-at-home stations to be located anywhere in the country.