A couple of comments appeared in my moderation queue this morning. They are a perfect example of how not to build links.
The spammy link to "seo services london" points to seolondonservices.co.uk, a site which claims to cover ::ahem:: "White Hat and Transparent SEO".
I love how the second attempted comment includes the template that the poster couldn't even be bothered to edit. Good work, "SEO London Services", good work!
Update: 2 July 2013:
It doesn't stop there; nor does the illiteracy: