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Playing some soothing music can contribute to the calm and relaxing atmosphere of the massage. Gentle classical music, or sounds from nature are both good options.  If possible, try to find out what type of music your partner/client enjoys. Remember that the massage is about them, not you, so you should try to cater to their tastes. Don't play the music too loud, it should be playing very softly in the background. It should add to the experience, not take away from it. There's something very relaxing about candles, so it's a good idea to light a couple around the room.  If possible, turn the lights down low or off completely and work only by candlelight. You want the person receiving the massage to be so relaxed that they're almost asleep by the end, so the darker it is the better! Use candles with relaxing (but not overpowering) scents, such as lavender or sea breeze, to contribute to the overall experience. It is essential to use oil when giving a massage. It helps your hands to glide easily over the skin, so you don't cause pulling, pinching or any kind of pain to your partner/client.  There are plenty of fancy (and expensive) store bought oils available, but any kind of natural oil will do just fine. For example, if you have sunflower or grape seed oil in your kitchen, you can use them for your massage. Jojoba and almond oils are also very effective and have a pleasant aroma. You can add a few drops of essential oil to your massage oil. You should use pure (natural and unadulterated) essential oils, not chemical perfume oils. Be aware that essential oils can penetrate the bloodstream, so choose wisely: opt for relatively gentle oils like lavender or orange. However, you should consult a medical professional first if your partner/client is pregnant or has any serious medical conditions. Try to warm the oil and your hands slightly before applying the oil to your partner/client's skin. Cold oil/hands are not conducive to a relaxing massage! Make sure you have plenty of fresh, clean towels on hand for use during the massage.  First you will need to cover the surface you are working on with towels in order to protect them from the massage oil (which can stain). Secondly, you will need towels to cover the your partner/client's body as you work on them. Ideally they should be stripped down to their underwear to leave as much skin exposed as possible. Then you can cover them with a towel to protect their modesty and to keep them warm while you are working on each body part. Thirdly, you will need extra towels to wipe the excess oil off you hands during and after the massage. It is essential that the room is comfortable for conducting your massage. If your partner/client feels uncomfortable throughout the massage, they will not enjoy it as much!   Make sure they have somewhere comfortable to lie down, such as a bed, a soft rug or a proper massage table. Cover the surface with soft towels to keep them clean and free of oil. Make sure the room is nice and warm. Remember that your partner/client will be partly undressed for the duration of the massage, so you don't want them to be cold. Use a space heater if necessary. Make sure the room you use for the massage is somewhere private where you will not be disturbed by any other people, children or animals.

Summary:
Play soothing music. Light some candles. Use a massage oil. Have plenty of towels on hand. Make sure the room is comfortable.