Absolute cross
High quality adobe photoshop tips and tutorials. learn techniques photoshop experts use to create killer designs and layouts.
http://www.absolutecross.com/tutorials/photoshop/
Dsigning
Dsigning.com
http://www.dsigning.com
Good tutorials
Good-tutorials.com lists tens of thousands of tutorials for photoshop, flash, illustrator, and other topics.
http://www.good-tutorials.com/tutorials/2
Handson
Hands on training is, of course, the best way to learn just about anything. there's only so far a manual can take you, and then you've got to simply plunge in, and make your own mistakes. however, sometimes a little help ain't bad.
http://www.handson.nu/
Photoshop lover
Pslover.com - huge directory of free adobe photoshop tutorials, tips and tricks - from photoshop experts
http://www.pslover.com/