There are various ways this can be achieved.
If you use Remote Desktop to connect to your work pc from home, you can enable Remote Drive Mappings, so your local folders and files become available through virtual drives on the work pc.
Another option is to use VPN to connect the home pc to the work network and use the network to link the files.
Lastly, any other method of getting the files together can be used, such as bring it with you on a USB stick, email it, use something like dropbox etc.
Once this is established, open both workbooks on the same computer. From one workbook press the =, then click on the cell you want it to link to in the other sheet and press enter. A link has now been made.
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