1- http://all-free-download.com/ :This site contain a lot of graphics sources for free like: Free vector, Free Photos, Free website Templates, Free icon, Free Psd, Free Footage, PS Brushes, PS Patterns, PS Styles, Wallpapers and more.
2- http://www.brusheezy.com/: This site contain great staff like for free:Photoshop brushes, psd, patterns, shapes, tutorials, styles, gradients and more.
3- http://www.psdgraphics.com/: Great site contain: Psd Files, Backgrounds, Tutorials, Templates, and more
4- http://freedesignfile.com/: Big collections of: Free vector, Free Photoshop actions, brushes, gradients, patterns, shapes, styles, Free Icons and Free Psd Files.
5- http://myphotoshopbrushes.com/: Great collections of Free Photoshop Files
6- http://www.shapes4free.com/: Best collections of Shapes
Best Tutorials Sites
1- http://www.photoshopessentials.com/: Great Site For Beginners
2- http://www.photoshoplady.com/: Great site contain a lot of amazing step by step tutorials
3- http://www.photoshopstar.com/: this site good for both beginners and professionals
4- http://psd.tutsplus.com/: Big site contain a lot of amazing easy, step by step tutorials
5- http://designrfix.com/photoshop: Anther Great site contain many tutorials for different programs beside Photoshop.
6- http://www.tutorialized.com/tutorials/Photoshop/1: Anther great site
7- http://www.good-tutorials.com/tutorials/photoshop: Big collection of easy tutorials
8- http://ladyoak.com/: Cool site contain tutorials and graphic resources