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Thanks for the tips Lewis it's much appreciated.  I will be keeping a close eye on this and hopefully it will clear up.  If you are interested here is a link to one of the hacked sites containing our link that is still active  http://johnwakefield.co.uk/ifapj/ebods.php?ti=130037

All the bad links I have found seem to be in this format domain.com/something/something.php?=number So i assume they were all made by the same person.  Again thanks for the tips.

I will try and be patient, it just raised some red flags when I discovered them.  Thanks for the tips Andy.  It is a consumer electronics site,  so I do believe some competitors deploy black hat SEO tactics.

It looks like these sites back linking us were hacked, and the links have now been deleted on a majority of them.  Traffic is slowing down but nothing significant.  Could this be a competitor trying to get our site penalized? How long will these links stick around in my open site explorer data? Thanks!

When using open site explorer to check out who is linking to us I was surprised that the top results are spam and porn sites.  These are completely irrelevant links.  Does this have a negative impact on our site?  What can we do to combat this?