how about sending them to one of those search engines that will pay you 50% of the revenue for any particular search term.
boats goes for 66/cents at overture, baking for 21/cents.
sending from directory to search engine isn't too cool, but its the only thing i can think of until you find a boat dealer with a partnership program.
how about sending it to nasty dollars' captain stabbin. anal sex on a boat... and send the baking traffic to some mature site with pics of a grannies baking cakes. ;-)