It`s not about the most links, it`s about the highest quality links. A single link from an authoritative site can outweigh 100 links from irrelevant and/or unimportant site locations.
The best way to start is to understand your market, and identify those sites that carry the greatest level of authority. In many cases you can accomplish this through competitive keyword research; i.e. determine which keywords are most appropriate and most trafficked for your niche, search for them on major search engines, and track which sites consistently show up on the first page - you`ve got a pretty good indication of which sites are authoritative on that subject. Then go further and track which sites link in to those sites, and you`ve immediately got a large pool of sites to target for inbound links.
We`re just scratching the surface here, we can go much deeper for sure, but anyone interested in this subject would do well to read this
- then come back here and we can get down to some more nitty-gritty.