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Adobe Photoshop is considered by many web developers and graphic designers to be the be-all-end-all tool when it comes to creating and editing graphics and photos. If you're new to Photoshop, don't be fooled by its name - it's capable of far more than simply editing or repairing photographs. With practice and a bit of imagination, there's no limit to the imagery you can create with Photoshop.
I've been using and teaching others how to use Photoshop (not to mention learning quite a few new tricks along the way myself) for many years. The skills you'll learn by working through these tutorials will help give you a firm grasp of what makes Photoshop tick. Hopefully by the time you're through, you'll know your way around Photoshop and will be ready to take on more challenging projects.

More here http://www.absolutecross.com/tutorials/photoshop/