is out links from my web site to another also good for seo purposes , or only links to my site ?

[Jake]

If you subscribe to the Link Juice theory, outgoing links can leak away the benefits you gained from incoming links and should be limited. Giving those outgoing links a NoFollow tag should contain the link juice. As Maikel suggests, linking to a few authority sites related to the subject matter of the page should be a positive factor. Linking to 50 different sites with no particular relation to the page linking out is a definite bad for ranking factor, search engine policies state that "any links created for the purposes of search rank manipulation are a violation of the guidelines" a page full of links will have the appearance of a link exchange or paid backlink provider, again te NoFollow tag removes most of the seo benefit to the sites you are linking to and reduces the search engine suspicions of your motives.