"Web of Trust" is one of the recognized goals for Web 2.0. It aims to make it possible for the people to take responsibility for what they publish on the web, including organizations, businesses and individual users. These objectives, among others, drive most of the technologies and protocols recently standardized by the governing bodies. One of the great advantages of Web infrastructure is decentralization of publication. The primary motivation behind Web 2.0 is to assist the people to add contents for Collective Intelligence (CI) while providing mechanisms to link content with people for evaluations and accountability of information. Such structure of contents will interconnect users and contents so that users can use contents to find participants and vice versa. This paper proposes conceptual information storage and linking model, based on decentralized information structure, that links contents and people together. The model uses FOAF, Atom, RDF and RDFS and can be used as a blueprint to develop Web 2.0 applications for any e-domain. However, primary target for this paper is online trust evaluation domain. The proposed model targets to assist the individuals to establish "Web of Trust" in online trust domain.