Agreed! But there is no such animal as an accidental link. There is always a reason for an IBL... sometimes it's $'s, a scheme between two parties or a user who finds content worth linking to... I think this debate is over how links are acquired not whether they are needed. Obviously they are needed to some extent. My concern is that for many learning the trade IBLs are put above content on the priority list. Lasting benefits from one way links are for the most part the result of content not $'s spent on links or schemes between webmasters.

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