Hi safat,
Please try searching the forums before posting questions like this, as you’ll find they’ve been asked and answered before. For example:
You could also find the information easily with an Internet search, as there is plenty of information available.
However, the most important thing you need to know is to forget all about using link wheels. It’s an outdated technique which, like other link schemes designed to manipulate search engine rankings, may result in your site being penalised.