Attached Link: http://www.renderosity.com/messages.ez?ForumID=12356&Form.ShowMessage=1249407

If your refering to making a mesh you can see the result sof my efforts a couple of posts down (see link above) The process is not for the faint of heart, but an amature as myself can do it if you have patience. Even witha tutorial you need a couple of anatomy referance books

First of what software and modeler are you using?
You shoudl be confortable with NURBS or spline modleing.
If you do not know what they are, its a good place to start/
Me I use NURBS modeler. Sorry I have no tutorial avaialble.

Here is a site with very very VERY brief into into making a human - its about 50 pages.
http://cal.jmu.edu/ratner/tutorials/1/
and
http://cal.jmu.edu/ratner/tutorials/2/
The author also has a book on it
3-D Human Modeling and Animation, by Peter RatnerIts availabel at amazon.com