Reciprocal links are also known as "link
swaps", "link exchanges" and "link partners".
Reciprocal links can play a major role in boosting your rankings
in search engines.
Creating solid, reciprocal links should be part of your
Marketing strategy, But not
your Only marketing strategy.
One way to find link partners is to do searches in major search
engines such as
Google and Yahoo! to find sites which complement yours but are
not direct
competitors.
Visit your competitors' sites and complementary sites and
examine their links
pages or resources pages. The sites you find could be potential
reciprocal links
partners. They should be linking to you.
Here is an example of WeNeverForgetYou.com Reciprocal link
Partners:
Web Directory - a great family friendly directory offering full web services.