 inbound links
The issue here is that there are a lot more factors than just the number inbound links:
1) age of the domain
2) relevance of inbound links
3) importance of web page linking to you
4) inbound link using rel=nofollow or not
5) the quality and relevance of the website itself - there are dozens of factors at play here and with good onsite optimisation its very easy to pan a competiing web page with 40 or so odd inbound links usually without having any yourself.
6) no of webpages on your website and how effectively the link juice flows around.
Just off the top of my head.
Anyway, the point is that inbound links are the most important part of any SEO campaign but, they are by no means the only factor at play. | 
