1.PSDtuts
The biggest Photoshop TOP tutorial site created to showcase and publish different tutorials. It keeps updated regularly and it’s one of my favorite one.
(http://psd.tutsplus.com/)

2. Good-Tutorials
Huge list of tutorials, every new tutorial site or creator submit his articles here, so if You know this site, You can easily follow all newest tutorials not only Photoshop – also CSS, 3dsMax, Flash, Illustrator etc.
(http://www.good-tutorials.com/)

3. Tutorial9
Awesome tutorial site, offering very unique Photoshop tutorials.
(http://www.tutorial9.net/)

4. PSDlearning
One more great site maintained by Ross Aitken, pretty new one but already offer many great quality tutorials and articles.
(http://psdlearning.com/)

5. PSDfan
Also very new site keeping updated very regularly with tutorials, interviews,freebies.
(http://psdfan.com/)

6.Pixel2Life
Since 2003 year this site has 42,726 tutorials listed in 87 categories offering wide range of resources.
(http://www.pixel2life.com/)

7. Photoshop Talent
Pretty great site offering different top Photoshop tutorials and also creating contests with pretty good prices, you can also create there portfolio into Your personal albums.
(http://www.pxleyes.com/)

8. Adobe-Tutorialz
(http://www.adobetutorialz.com/)

9. Abduzeedo
(http://abduzeedo.com/tutorials)

10. LoreleiWeb
(http://www.loreleiweb.com/)

11. Mickm
(http://www.mickm.com/tutorials)

12.Photoshop Tutorials
(http://photoshoptutorials.ws/)

13.PShero
(http://pshero.com/)

14. Photoshop Garden
(http://www.photoshop-garden.com/)

15. Luxa
(http://luxa.org/)

16. My Damn Channel
There are great video tutorial series – You Suck At Photoshop – with more humorous approach than usually.
(http://www.mydamnchannel.com/)

17. PSfreak
(http://psfreak.com/)

18. BioRust
(http://biorust.com/)

19. NaldzGraphics
Very new site, but there are new tutorials coming out regularly. Be sure to check this one out too!
(http://naldzgraphics.com/category/tutorials/)

20. Tutorial Dash
(http://www.tutorialdash.com/)

21. Photoshop Lovr
(http://photoshoplovr.com/)

22. NetCades
(http://netcades.com/)

23. Zymic
Different web resources, also nice tutorials can be found here.
(http://www.zymic.com/tutorials/photoshop)

24. Free Photoshop
(http://www.freephotoshop.ca/tutorials/all)

25. Worth 1000
(http://www.worth1000.com/tutorials.asp)

26. Photoshop Star
(http://www.photoshopstar.com/tutorials-page/)

27. Tutorial Dog
(http://tutorialdog.com/topic/photoshop_tutorials/)

28. Photoshop Tutor
(http://www.pstut.info/)

29. PS Cloud
(http://www.pscloud.com/)

30. Talk Mania
(http://www.talk-mania.com/tutorial/)

31. Tutorial Wiz
(http://www.tutorialwiz.com/)

32. Phong
(http://phong.com/tutorials/)

33. Photoshop Essentials
(http://www.photoshopessentials.com/)

34. Planet Photoshop
(http://www.planetphotoshop.com/category/tutorials)

35. Flash Game Design
(http://www.flash-game-design.com/tutorials.html)

36. Design Tutorials
(http://www.designtutorials.info/tutorials/photoshop-tutorials/)

37. Voidix
(http://www.voidix.com/photoshop_tutorials.html)

38. Photoshop Candy
(http://photoshopcandy.com/)

39. Tutorialized
(http://www.tutorialized.com/)

40. PSlover
(http://www.pslover.com/)

41. Photoshop Support
(http://www.photoshopsupport.com/)

42. Total Tutorial
(http://www.totaltutorial.com/)

43. Photoshop Lady
(http://www.photoshoplady.com/)

44. Tutorial Outpost
(http://tutorialoutpost.com/)

45. Photoshop Buddy
(http://www.photoshopbuddy.net/)

46.My Ink Blog
(http://www.myinkblog.com/)

Thats only 20 sites, was tired make that thread so now continuing and 25 sites.... :p