The output of
ls -l /var/lib/dpkg/ is


total 6412
drwxr-xr-x 2 root root 4096 2011-01-11 19:42 alternatives
-rw-r--r-- 1 root root 1537250 2011-01-11 20:52 available
-rw-r--r-- 1 root root 1537250 2011-01-11 20:50 available-old
-rw-r--r-- 1 root root 8 2010-04-29 17:48 cmethopt
-rw-r--r-- 1 root root 1181 2010-11-20 18:07 diversions
-rw-r--r-- 1 root root 1116 2010-11-20 18:06 diversions-old
drwxr-xr-x 2 root root 282624 2011-01-11 20:31 info
-rw-r----- 1 root root 0 2011-01-15 18:36 lock
drwxr-xr-x 2 root root 4096 2010-04-15 22:53 parts
-rw-r--r-- 1 root root 65 2010-04-29 17:57 statoverride
-rw-r--r-- 1 root root 35 2010-04-29 17:56 statoverride-old
-rw-r--r-- 1 root root 1578509 2011-01-11 20:52 status
-rw-r--r-- 1 root root 1578509 2011-01-11 20:50 status-old
drwxr-xr-x 2 root root 4096 2011-01-11 20:52 triggers
drwxr-xr-x 2 root root 4096 2011-01-11 20:52 updates

Seems status exist there so i tried next command as ;

ln -s /var/lib/dpkg/status /usr/local/var/lib/dpkg/status

successfullly executed,but again when issued
sudo dpkg --configure -a

Output was

dpkg: failed to open package info file `/usr/local/var/lib/dpkg/available' for reading: No such file or directory

??

The output of
ls -l /var/lib/dpkg/ is


total 6412
drwxr-xr-x 2 root root 4096 2011-01-11 19:42 alternatives
-rw-r--r-- 1 root root 1537250 2011-01-11 20:52 available
-rw-r--r-- 1 root root 1537250 2011-01-11 20:50 available-old
-rw-r--r-- 1 root root 8 2010-04-29 17:48 cmethopt
-rw-r--r-- 1 root root 1181 2010-11-20 18:07 diversions
-rw-r--r-- 1 root root 1116 2010-11-20 18:06 diversions-old
drwxr-xr-x 2 root root 282624 2011-01-11 20:31 info
-rw-r----- 1 root root 0 2011-01-15 18:36 lock
drwxr-xr-x 2 root root 4096 2010-04-15 22:53 parts
-rw-r--r-- 1 root root 65 2010-04-29 17:57 statoverride
-rw-r--r-- 1 root root 35 2010-04-29 17:56 statoverride-old
-rw-r--r-- 1 root root 1578509 2011-01-11 20:52 status
-rw-r--r-- 1 root root 1578509 2011-01-11 20:50 status-old
drwxr-xr-x 2 root root 4096 2011-01-11 20:52 triggers
drwxr-xr-x 2 root root 4096 2011-01-11 20:52 updates

Seems status exist there so i tried next command as ;

ln -s /var/lib/dpkg/status /usr/local/var/lib/dpkg/status

successfullly executed,but again when issued
sudo dpkg --configure -a

Output was

dpkg: failed to open package info file `/usr/local/var/lib/dpkg/available' for reading: No such file or directory

??

Well, this time it is missing another file. So maybe you should link the whole folder. But make a backup first.
If this works then the first thing you should do is to reinstall dpkg by using the package manager.

The output of
ls -l /var/lib/dpkg/
total 6412
drwxr-xr-x 2 root root 4096 2011-01-11 19:42 alternatives
-rw-r--r-- 1 root root 1537250 2011-01-11 20:52 available
-rw-r--r-- 1 root root 1537250 2011-01-11 20:50 available-old
-rw-r--r-- 1 root root 8 2010-04-29 17:48 cmethopt
-rw-r--r-- 1 root root 1181 2010-11-20 18:07 diversions
-rw-r--r-- 1 root root 1116 2010-11-20 18:06 diversions-old
drwxr-xr-x 2 root root 282624 2011-01-11 20:31 info
-rw-r----- 1 root root 0 2011-01-15 18:36 lock
drwxr-xr-x 2 root root 4096 2010-04-15 22:53 parts
-rw-r--r-- 1 root root 65 2010-04-29 17:57 statoverride
-rw-r--r-- 1 root root 35 2010-04-29 17:56 statoverride-old
-rw-r--r-- 1 root root 1578509 2011-01-11 20:52 status
-rw-r--r-- 1 root root 1578509 2011-01-11 20:50 status-old
drwxr-xr-x 2 root root 4096 2011-01-11 20:52 triggers
drwxr-xr-x 2 root root 4096 2011-01-11 20:52 updates
It seems the status file exist here so i did as

ln -s /var/lib/dpkg/status /usr/local/var/lib/dpkg/status
It gave
ln: creating symbolic link `/usr/local/var/lib/dpkg/status': File exists

So i tried to issue
sudo dpkg --configure -a
and got following output

dpkg: failed to open package info file `/usr/local/var/lib/dpkg/available' for reading: No such file or directory

??

Well i did exectly as you said .After issuing command
sudo dpkg --configure -a

It gave

Setting up ttf-mscorefonts-installer (3.2) ...

These fonts were provided by Microsoft "in the interest of cross-
platform compatibility". This is no longer the case, but they are
still available from third parties.

You are free to download these fonts and use them for your own use,
but you may not redistribute them in modified form, including changes
to the file name or packaging format.

All fonts downloaded and installed.
E: /var/lib/defoma/locked exists.
E: Another defoma process seems running, or you aren't root.
E: If you are root and defoma process isn't running undoubtedly,
E: it is possible that defoma might have aborted.
E: Please run defoma-reconfigure -f to fix its broken status.
dpkg: error processing ttf-mscorefonts-installer (--configure):
subprocess installed post-installation script returned error exit status 1
Setting up lmodern (2.004.1-3) ...
Running mktexlsr. This may take some time... done.
E: /var/lib/defoma/locked exists.
E: Another defoma process seems running, or you aren't root.
E: If you are root and defoma process isn't running undoubtedly,
E: it is possible that defoma might have aborted.
E: Please run defoma-reconfigure -f to fix its broken status.
dpkg: error processing lmodern (--configure):
subprocess installed post-installation script returned error exit status 1
Processing triggers for tex-common ...
Running updmap-sys. This may take some time... done.
Errors were encountered while processing:
ttf-mscorefonts-installer
lmodern

??

Can you try running
aptitude reinstall dpkg

instead?

Output is

Reading package lists... Done
Building dependency tree
Reading state information... Done
Reading extended state information
Initializing package states... Done
The following packages will be REINSTALLED:
dpkg
The following partially installed packages will be configured:
lmodern ttf-mscorefonts-installer
0 packages upgraded, 0 newly installed, 1 reinstalled, 0 to remove and 385 not upgraded.
Need to get 0B/2,191kB of archives. After unpacking 0B will be used.
Writing extended state information... Done
/usr/bin/dpkg: 1: ELF

: not found
/usr/bin/dpkg: 2: @@@@@@00pp@p@

@@4@4@: not found
/usr/bin/dpkg: 1: Syntax error: Unterminated quoted string
E: Sub-process /usr/bin/dpkg returned an error code (2)
A package failed to install. Trying to recover:
Setting up ttf-mscorefonts-installer (3.2) ...

These fonts were provided by Microsoft "in the interest of cross-
platform compatibility". This is no longer the case, but they are
still available from third parties.

You are free to download these fonts and use them for your own use,
but you may not redistribute them in modified form, including changes
to the file name or packaging format.

All fonts downloaded and installed.
E: /var/lib/defoma/locked exists.
E: Another defoma process seems running, or you aren't root.
E: If you are root and defoma process isn't running undoubtedly,
E: it is possible that defoma might have aborted.
E: Please run defoma-reconfigure -f to fix its broken status.
dpkg: error processing ttf-mscorefonts-installer (--configure):
subprocess installed post-installation script returned error exit status 1
Setting up lmodern (2.004.1-3) ...
Running mktexlsr. This may take some time... done.
E: /var/lib/defoma/locked exists.
E: Another defoma process seems running, or you aren't root.
E: If you are root and defoma process isn't running undoubtedly,
E: it is possible that defoma might have aborted.
E: Please run defoma-reconfigure -f to fix its broken status.
dpkg: error processing lmodern (--configure):
subprocess installed post-installation script returned error exit status 1
Processing triggers for tex-common ...
Running updmap-sys. This may take some time... done.
Errors were encountered while processing:
ttf-mscorefonts-installer
lmodern
Reading package lists... Done
Building dependency tree
Reading state information... Done
Reading extended state information
Initializing package states... Done

Current status: 386 updates [+1].


I think something wrong with.
ttf-mscorefonts-installer
lmodern


??