Outbound Anchor Text Format?

[royalelephant]

Does the link anchor text affect the site on which the link is written? I have a web directory section and right now my outbound links are in this format:

Widgets.com <a href=foo.com>link</a>

Does Google see and/or calculate plus-minus outbound anchor link affects for the site on which they're written.

Would the more tradtional anchor text format be better? i.e.

<a href=foo.com>Widgets.com</a>

Is it more Google-advantageous to have the anchor as "link" or as "Widgets.com"?