Handle that with care.

Any non-adult affiliate program worth their salt would probably disallow a "I'm under 18" link from some adult site to just push them to their own site. In fact Amazon.com and Commission Junction I know have spiders that always go out and probe their links from affiliates to verify all that.

Out of the box solution: make your own easy website on some topic that is non-adult. Then you can send them to that, since obviously you yourself wouldn't object.

And there you can sell whatever.

Steve