Chck out Graphics Forum It is loaded with links to sites with all kinds of free graphics.  It even has a FAQ (Frequently Asked Questions) on Photoshop !!!  This site is a MUST SEE!

Sign up for a free account at Art Today and gain access to over 40,000 Graphics, Icons, rules, buttons, bullets and animated gifs!!! (All of the backgrounds for this page came from here.)

This site is full of links to other sites chock-full of clipart and graphics: Graphics & Images