One way I rationalize my fabric costs is that if we were to purchase baby gifts, wedding gifts, etc, they would cost a certain amount. Deduct that amount from your receipts. Also, I decided to teach at a local quilt shop a few hours a week, and there are certain expenses you can take on your taxes such as professional magazines and depreciation on your sewing machine. Every little bit helps. Besides, it's like the ad says: $50 for fabric, $25 for batting, your sanity: priceless!