Industry Websites/Associations/Magazines – Find out if any organizations or business groups that you belong to offers links to its members. This is an excellent source of links within your theme.
Vendors – Ask all you vendors to link to your website. They may already have a page that let’s people find resellers in their area.
Directories – Human reviewed directories are often spidered by other search engines as a source of high quality links. Paid directories like Business.com, JoeAnt.com, and Gimpsy.org are often indexed by Google and others. Costs range anywhere from $20 -$100 per submission. This has become standard practice for all link building programs.