Is there a publication put out by the federal government or anyone else that lists work-at-home opportunities for the elderly or disabled?

I read your column about the embroidery work but I don't sew. - R.C., Sandy.As far as we know there is no organization, government or private, that lists work-at-home opportunities for the elderly, disabled or anyone else.

We made a host of telephone calls and came up empty-handed.

"We get a lot of calls from people who want to work at home," says a Job Service supervisor. "The one I get the most is from people who feel they have computer skills. But we receive very few requests from companies who want to hire people to work at home."

The same goes for private employment agencies. "We get calls from three or four people a year who want to work at home," says the receptionist for a Salt Lake employment agency. "Most of them want to do typing or sewing. Some don't care what they do as long as it's something they can do at home."

The best we can suggest is that you study the Classified Ads under Help Wanted to see if there's something listed under a category in which you have a skill. Or you could advertise in the Classified Ads in newspapers or craft magazines.

The important thing to remember is that you'll have to have a skill, whether it's sewing, writing, typing, accounting, computer work, piano teaching, resume compiling or child care.

Yet another suggestion: If you're skilled at some kind of craft or art, you could make items at home and sell them through a consignment shop.

There are a number of jobs that can be done at home. Music instructor, seamstress, writer, carpenter, auto mechanic (assuming you've got the equipment in your garage), accountant, artist, quiltmaker are some that come to mind.

The trick is you have to create a market for yourself.

One last suggestion. There is an organization in New York state called United Home Offices Inc., 1-800-662-7675.

If you were to join, its newsletter might give you information on work-at-home jobs that other people have done successfully.