Create alias files (not alias commands)

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http://www.unix.com – If one: $ find -name 'some expression' -type f > newfile and then subsequently wants to create an alias file from each pathname the find command retrieved and the > placed within 'newfile', how would one do this? Ideally, the newly created alias files would all be in one directory. I am on a Mac OS X 10.7. The notion of an alias file is a 'file.txt alias' that points to another 'file.txt'. 'file.txt alias' only points to where the data represented by the same pathname actually is. Thanks! (HowTos)