In order to garner links you need to provide content worth linking to.

Step 1.
Build Quality Content
Providing content worth linking to is critical to building successful links. So, the first thing to do is provide webmasters reasons to link to you.

The following are ideas for quality content that will result in webmasters providing free links back to your website.

Glossary
Create a glossary of industry specific terms.

example:
Call Center Terminology - http://www.call-center-depot.com/call-center-terms.htm

Educational Podcast
Create an educational audio or video podcast that explains something in layman terms.

Example:
Educational SEO Podcast - http://podcast.com/show/15928/

Educational Articles
Write educational articles related to your niche that will appeal to your audience.

Example:
Articles for Software Marketers - http://www.davetalks.com

How To's
Write and publish a series of how to articles.

Example:
How to Articles for Software Developers - http://www.developer-resource.com

FAQs
Create a frequently asked questions section.

Example:
MJT FAQ - http://www.mjtnet.com/faqs.htm

Resource
Create a niche resource with related industry specific information and tools.

Example:
Podcasting Tools - http://www.podcasting-tools.com

Interviews
Conduct audio interviews or audio reviews.

Example:
Audio Interviews - http://farm.tucows.com/blog/Tucows/Podcasts

Blog
Manage a daily blog with news and tidbits.

Example:
Security Blog - http://www.security-port.com/blog.htm

Forum
Maintain a forum and answer general and specific questions related to your industry.

Example:
Software Tips and Tricks Forum - http://www.softwaretipsandtricks.com/forum/

Tutorials
Create a PDF tutorial and offer it as a download.

Example:
iPod Tutorial - http://www.feedforall.com/ipod-tutorial.pdf

Top Lists
Create a list of top resources, professionals, blogs, or software in a particular niche.

Example:
RSS Top 10 - http://www.rss-specifications.com/rss-top-10.htm

Reviews
Review related products or services on your website.

Example:
SPAM Filter Reviews - http://spam-filter-review.toptenreviews.com

Statistics
Publish relevant statistical information or aggregate data.

Example:
Web Statistics - http://www.w3schools.com/browsers/browsers_stats.asp

Surveys
Publish the results of industry surveys.

Example:
Version One Survey - http://www.versionone.com/surveyresults.asp

Videos
Include videos that relate to your topic or industry.

Example:
Dog Videos - http://www.dog-pound.net/videos.htm

Aggregate
Aggregate industry news into a concise presentation.

Example:
TechWeb - http://www.techweb.com

Host Awards
Host industry awards.

Example:
Shareware Industry Awards - http://www.sic.org

FREE
Provide something a service, an ebook or complimentary software or scripts free of charge.

Example:
RSS2HTML - http://www.rss2html.com

Step 2
Package Your Content the Right Way
Use a hook, this is sometimes referred to as link bait, the "hook" attracts the readers attention:

Kinds of hooks:
a. controversial
b. newsworthy
c. humorous
d. tool
e. resource

Step 3
Promote Your Content
In order for your content to get attention it deserves it must be properly promoted.

a. Announce the Content in Relevant Forums
Place announcements in appropriate software or niche forums. Note: this does not mean spam forums, always post announcements in forums that allow for those type of posts.

b. Press Release
Press releases are not just for software releases if you have released a 50 page tutorial a new blog or resource announce it properly using a press release.

c. Social Bookmarking
Bookmark any website pages that have enticing content. This will help bring it to the attention of others.

d. Blog
Keep in mind bloggers are journalists and they might appreciate pointers to resources. Cater to bloggers. Encourage them to in include details in their blog posts.

Step 4
Make Requests
It is okay to contact other webmasters and suggest that they mention your resource in their blog or website.

Provide the exact link of where you would like them to link, and explain in simple terms why it might be of interest to their audience.

Developer Resource contains a large collection of software marketing tips.