You also might wanna read this
http://www.google.com/support/webmas...n&answer=35769
especially
"Offer a site map to your users with links that point to the important parts of your site. If the site map is larger than 100 or so links, you may want to break the site map into separate pages"
and
"Keep the links on a given page to a reasonable number (fewer than 100)."