Re SEO, Is it better to have a mega menu or one split into categories?

[joeprice]

Hi

From an SEO perspective is it better to have 1 large listed menu - over 100 internal links - or say a much smaller menu split into say 10 categories - so 10 links.
This menu would be appearing on nearly all pages but not the home page

In terms of the user experience, in my case, I have a feeling having 1 large menu is possibly preferable as it reduces the number of clicks the user makes to get to the desired information and categorisation can be a bit subjective, but i'd like some advice from an SEO perspective.

Thanks

[mikescotty]

100 links? SEO or not, I would hate to put my users through the pain of scanning 100 links, unless they're clearly categorized - Craigslist style.

[joeprice]

Yes they're all very well categorised appropriately.  It's just that its a long list so i'm wondering whether this is impacting negatively on my SEO efforts.