WALK32 - An open source omf linker

[Akakima]

I found this:

SBS WALK32 Win32 Assembly Language Kit Version 1.00

there:

http://www.programmersheaven.com/download/355/download.aspx

The file WALK32_1.zip contains the source code (in asm) of a 32 bits OMF 
linker.

May be it can help...