I have a customer who needs 100 different class C IPs in the name of SEO, linking structure etc...

What would you recommend is the best way he goes about this? I explained to him the justification issues, but I am sure he will proceed any ways even if he has to sign up with multiple web hosts and buy IPs etc...

He is looking for the easiest solution possible. I have never really delat with something like this and I am sure some of the great minds here will have advice.

Derrick

It's a common myth that Google won't count links within a class C. Both Google engineers and my own experience indicate that is false. All subdomains will have the same rank, but IP appears irrelevant.

Given that this is going to be used to falsely inflate their search engine ranks, you need to ask yourself how much you really want to help. If he gets banned by Google, chances are you will go with him.

The first question you need to ask yourself is whether you have 100 class c's available to you to give him one out of each?