Nexfraxinus said, "Isn't that what cubicles are for!? "
Have you ever worked in a cubical? They're "Death-eater Gray" walls constructed solely from a burning hate for all that is human and stop no sound, no smell and no interruption.
...Hmmm...seems Im alone here in thinking the third or maybe second and third panels here were kind of a waste....that Dilbert should have had something bad happen as a result of being unable to perceive his co-workers.