The following are all free, and have lots of excellent tips:

http://www.graphics-world.com/tutorials/Photoshop/

http://www.spoono.com/photoshop/tutorials/

http://psworkshop.net/psworkshop/

http://myjanee.home.insightbb.com/tutorials.htm

http://www.tiemdesign.com/howto/photoshop.htm

http://absolutecross.com/tutorials/photoshop/


Several of these sites also have 'friends' links to more good tutorial sites (all free).

Enjoy!