Merge
MERGE is a very simple graphic utility for overlaying two images
http://www.graphicutils.com/merge

Animation Gold Free Clipart Animation
Free graphic clipart animation collection listed by category for easy navigation. No registration or fees to use this site
http://www.animationgold.com

Free Icons
Over 15,000 high quality Free Icons for Windows, Macintosh and Linux Systems.
http://www.freeiconsweb.com

TemplatesBox.com
This site offers a good selection of free, high-quality Web site templates, as well as other resources for Webmasters.
http://www.templatesbox.com

Layouts 4 Free
Are you setting up a Web site? This handy resource offers loads of free site tools and Web templates to help you get your personal or business site up and going.
http://www.layouts4free.com

Animation Playhouse Free Animation
View categories of animated graphics that includes angels, animals, babies, eyes, people, houses, buildings, household items, farm and country, business, vehicles, computers, holidays, and more.
http://www.animationplayhouse.com

Free Photoshop help
Here's a free, animated help-book for Photoshop users. Visual learners will benefit from seeing Photoshop in action as opposed to listening to lectures or reading wordy texts.
http://digicollage.com/asap/

Textutequality
The site offers for free hundreds of quality textures and backgrounds for creative works. The site is divided by categories and updated every month with new fresh pictures.
http://www.texturequality.com

1010clipart.com
This nicely designed, fast-growing index ranks the Web's top free graphics resources by the number of votes they've received from visitors. If you have a graphics site of your own, be sure to sign up: it's a great way to build traffic.
http://1010clipart.com

FreeLayouts.com
Need to build a Web site? Then check out FreeLayout’s dozens of free Web templates, Flash templates, and a library of over 25,000 graphics, including animated gifs, icons, clipart, photos, wallpapers and more.
http://www.freelayouts.com