A link is a second name (not a file) for a file. Links can be used to assign more than one name to a file, but cannot be used to assign a directory more than one name or link filenames on different computers.
Symbolic link 'is' a file that only contains the name of another file. Operation on the symbolic link is directed to the file pointed by it. Both the limitations of links are eliminated in symbolic links.
Commands for linking files are:
Link ln filename1 filename2 Symbolic link ln -s filename1 filename2