Links to what kind of object? FileMaker records, Files on a hard drive, web sites?
This would be for web sites.
Will this be from FileMaker directly or will this be an database published to the web?
Do you want to open the sites in the user's web browser when they are clicked or in a FileMaker web viewer?
In any case, you can set up a table of records with a text field to store the URL. One URL per record. You can present these records in a list view, a table view or in a portal. A button next to the field or the field itself can be set up as a button so that when clicked it uses Open URL to Open a window in the user's browser and take them to that site. In very similar fashion, the button could also use different script steps to show the selected web site in a web browser on the FileMaker layout.