I am quite sure Google will not penalise for linking to non related websites unless they are bad neighborhood or banned websites. Although the link weight will be less so it will a fe of these link will have the same impact as one link to a related website. As link building is a time consuming i is best to get the maximum benefit form time invested.
kronikmedia
Junior Poster in Training
65 posts since May 2008
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If its not a link farm then chances are ' No '
webmasterran
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72 posts since May 2006
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I think this is a bit controversial. Matt Cutts says that the links should be related to your industry.
2bu
Junior Poster in Training
76 posts since Dec 2007
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maybe it will decrease ur pagerank
hawash
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62 posts since Jun 2007
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Google will penalize you even if you link to related site , thinking you are buying links , off late google search results are becoming more and more spammy, I hope to see a day where people will stop google to search something.
ithelp
Nearly a Posting Maven
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