Links could do this, but it would be mainly editing the templates so that it could do this. Links with the review mod, is almost what your asking with a little bit more indepth rating system. Widgetz is working on a mod that is for ratings. It is like what you want. I do not understand what you want to do with people placing the links into categories. How many links/companies do you want to have listed, do you have access to a SQL server, and how many people do you plan on reviewing each resource?
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Have Fun,
Jimz
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Have Fun,
Jimz