I have to agree with Bushi. If I was going to tell anyone where to start it would be with selection tools and a heavy emphasis on learning how to use layers. I don't do anything in Photoshop without using layers. And I still don't know everything that's possible with them even after years. I'd also suggest learning the clone brush, dodge and burn tool.

That said, before you start doing tutorials, read through the Photoshop help files. They really are a pretty good source of information for all things pshop.

Past that, some sites I would recommend...
This is a site I always find useful and always find new stuff on. There are a LOT of excellent tutorials here
http://www.graphic-design.com/Photoshop/index.html
another good site is
http://www.planetphotoshop.com/
this is good to know
http://www.hypermedic.com/colors/colortable.htm
I enjoy this site a lot as well
http://www.retouchpro.com/
there are some good basic tutorials here
http://www.sketchpad.net/photoshp.htm
adobe studio exchange is a great resource
http://www.adobe.com/cfusion/exchange/index.cfm
this is also a good source for more advance tutorials
http://www.photoshoplab.com/tutorials/?category=browse/tutorials
if you have broadband, this is pretty good
http://www.video-tutorial.com/Photoshop%20Photo%20Effects.html
this one isn't spectacular, but it has some decent stuff
http://www.gurusnetwork.com/tutorials/two_d/photoshop/
I mostly just like this site
http://www.photoshoproadmap.com/
some good tutorials here
http://phong.com/tutorials/
this is a single tutorial I found useful
http://www.myjanee.com/tuts/brush7/stitch/stitch.htm

Talent is God's gift to you. Using it is your gift to God.