PolyKarbon

Nice little site with some pretty nifty drawing tutorials, but it has some PhotoShop stuff too, and I recommend it.

(Be forewarned: It is geared towards drawing in an anime style, so if you go into it expecting perfect proportions, and realism, you may be disappointed.)

hehe yeh its a good site :) or www.howtodrawmanga.com tutorial section is good too :)