The best tutorials...
... that I can think of. All of these sites I use for photoshop:
http://www.thewebmachine.com/
http://www.r4z0r.com/
http://wastedyouth.org/
http://www.eyeball-design.com/
http://www.neliconcept.net/
http://www.absolutecross.com/tutorials/photoshop/
http://www.spoono.com/
http://www.phong.com/tutorials/
http://toeng.com/
http://www.planetphotoshop.com/tutorials.html
http://www.teamphotoshop.com/photoshop/tutorials/ps_tut.php
http://robouk.mchost.com/
http://www.tutorials911.com/tutorials/display.php?cid=5
http://systemdark.com/ -- has some very nice ones
http://www.bluesfear.com/PS_tutorials.htm
http://www.designsbymark.com/
http://user.fundy.net/morris/
http://www.photoshopcafe.com/tutorials.htm
http://wwwebmasters.net/tutorials/Photoshop/
That's all, chaps and chapesses.
If you know of any more, post 'em.

whoa thats pretty neat but i was wondering if you knew where i can get some cool abstart background tutorials? i really need to work on that since i suck at making backgrounds
..........