11-02-03 -- More dead links removed. Once again, all links without numbers are working at the time of this update. Links without numbers are not confirmed

Ascenvia
Deaddreamer
Eyeball-Design
EyesOnDesign
GFX^TM
Handson
Metaeffect
Phong
Photoshop Cafe
Photoshop Roadmap
Reality9
Shadowness
Spoono
Stridingstudio
Designs by Mark
Geda Online
Optic Nurve
Think Dan
Xen-FX
Spyroteknik
Wasted Youth (no site, just a directory listing of the tutorials =\)
Deviant Art
Planet Photoshop
Team Photoshop
Computer Arts Magazine
http://www.pixeljunction.com/tutorials.php
http://www.eyewire.com/tips/photoshop/
http://www.dubtastic.com/
http://www.effectlab.com/
59.) http://www.dreaminfinity.com/tutorials.php
62.) http://www.absolutecross.com/tutorials/photoshop.htm
63.) http://www.myjanee.com/jnetuts.htm
67.) http://www.savvy.net/photoshop.htm
70.) http://robouk.gdesign.nl/tutorials/
71.) http://www.planetphotoshop.com/tutorials.html
72.) http://www.opticnurve.com/tutorials.asp
73.) http://www.pankpages.com/tutorials/photoshoptut.htm
74.) http://www.stewartstudio.com/tips/phototip.htm
75.) http://www.stab.se/aq/ny/index.htm
76.) http://www.magicpixel.com.au/html/workwel.html
77.) http://www.darkerimaging.com/tutorials.htm
79.) http://graphicssoft.about.com/cs/ph....htm?once=true&
80.) http://www.rtideas.com/ticks/
81.) http://x-tremefx.cnhost.com/tutorial/tutorials.html
82.) http://www.screaming-art.com/tutorials.php
83.) http://www.webinfractions.com/~defe...rials/index.htm
84.) http://w1.243.telia.com/~u24308054/...s/tutorial.html
85.) http://www.digitaltropic.com/tutorials.htm
86.) http://www.distortion.co.uk/freebies/tutorial.html
87.) http://www.arraich.com/ps_intro.htm
88.) http://www.teamphotoshop.com/photos...ials/ps_tut.php
89.) http://www.stridingstudio.com/tutorials/
90.) http://www.eyeland.com/tutorials.php
91.) http://user.fundy.net/morris/main.html
92.) http://europa.spaceports.com/~beatop/tutorials.htm
93.) http://www.axxessdenied.com/photoshoptut.php
94.) http://www.bizark.com/learn/
95.) http://www.carbonfour.com/tutorials/
96.) http://umojan99.tripod.com/
97.) http://www.webteknique.com/
98.) http://www.dsigning.com/photoshop/t...intwithfilters/
99.) http://www.nebulus.org
100.) http://www.gurusnetwork.com/tutoria...shop/index.html
101.) http://www.wastedyouth.org/tutorials/index.html
102.) http://www.masteratwork.com/ed/7denierave/
103.) http://www.somethingleet.com/forumd....php?forumid=24
104.) http://www.tutorialforums.com/index.php?referrerid=62
105.) http://www.theroot42.org/forum/
106.) http://www.shadowness.com
107.) http://www.dreaminfinity.com