PS Lover- An excellent site for text and special effects.
Adobe Design Center- Links to tutorials for Photoshop and the entire CS3 Suite direct from Adobe.
Larie McCannas Photoshop Tips- Very basic stuff, and written for an older version of Photoshop. It's a must for the beginners, though.
Absolute Cross- Most of these are for text effects and textures, but still a great site to visit.
Photoshop Essentials- Great editing and font effect tutorials, amongst others. Scroll past "Ads by Google" at the top --it's worth it!
Grafx Design- Tutorials for Photoshop, Photoshop Elements, Paint Shop Pro, Corel DRAW!, and Xara Xtreme Pro.
Entheos- Tutorials for Dreamweaver, Fireworks, Flash, and Photoshop; website tips, tricks, free templates and site add-ons.
Good Tutorials- Great tutorials (forum-style) for a variety of programs and needs -- Photoshop, CSS, PHP, Ruby on Rails, Flash, Illustrator, and much more.
Heathrowe- Tutorials mostly aimed at the Adobe Creative Suite software.
Photoshop Star- Shows how to do cool effects in Photoshop from water reflection to changing the color of your hair..
Psd Tuts +- This is an advanced photoshop tutorial site, with lots of 3D effects.
Pega Web- Teaches basic photoshop lessons.
Lynda.com- This is a paid site that offers some free tutorials.
Tutorialized.com- Tutorials involving 2D and 3D Graphics, Web Design and Development, Business Applications and Development, Databases, Desktop Programming, Operating Systems, Video Editing, Web Hosting, and P2P File Sharing.
Photoshopsupport.com/tutorials.html-Tutorials for anything Photoshop.
Photoshoplady.com- Step by Step photoshop tutorials.
About.com-web design- Great dreamweaver site for beginners, includes a free trial of dreamweaver to download.