I claim my industry, consumers won't link to it. So instead, I use my competitors - b2b for links.
We have a few of those, as in some cases competitors are also suppliers or customers. But for the most part, that's not my call. And in two particular areas, my clients are so solidly on top of the niche that #1 the competitors pretty much hate them and #2 their online presences are so pathetic that links would probably not be of much value anyway.