My animation site
Hey, don't leave yet! I have info on learn animation (AND drawing) and even MORE links inside here.
 
Scott McDaniel's Home Page
Scott is penciller for Nightwing and various other comics, but the reason _you_ are going to want to check out his site is his extensive explanation, tips and tutorials on comic book penciling.   Including: penciling, cover design, perspective, dynamic figure drawing, faces, etc. You'll also find a gallery of his work onsite (including some drawings he did when he was 10)
 
Leinil Yu: The Crooked Sugar Spam Gallery
Beautiful artwork by pro comic artist Leinil Yu as well as tips on becoming a comic book penciler. (he's penciler on Wolverine)
 
FARP
One of the only "how to draw" or art tutorial sites that I highly recommend.  It's very in depth including color theroy, sketching, shading and the like. If you go to only a few of these "how to draw" sites, go to this one.  You'll learn something.
 
Adam Warren's Basic Training--
Scan's of Adam Warren's basic guide for drawing manga from Wizard.  Included is face construction, layout (to some degree) speed lines and big eyes! woo!(everyone knows I love Warren...)
 
The Drawing Board for Illustrators
Another rare find of a how to draw page with some actual substance.  Techniques, tips, inspirational articles, as well as help with preparing your portfolio.
 
J. Dillion's How to Draw Anime and PHotoshop Tips-
While this page has a good number of how to draw particular anime character tutorials, what I found most interesting was the "cel coloring" technique (listed as "photoshop tips") that details the use of the pen tool as well as coloring inking lines, separating layers for colors and the like. Very informative and step by step.
 
Eve's Guide to Drawing Manga
I highly recommend this one, basically becuase it actually has some good topics in here.  The way that she discusses how panels in a comic should be drawn, what size they should be and how the flow should go, is very intelligent. High marks. (you'll also find info on supplies here too)
 
Hanamaru Manga College
Rough sketch,ink and coloring :) (comic construction)
 
Celtic Art and Illumination
A lovely site with of course... a Celtic theme, but what is unusual is the tutorial on how to do Celtic Knotwork, the free Celtic Clipart, and the exceptional content.
 
URD U Are Drawing
The creators of this site have done a very good job at being "complete" to say the least. There are collaborative mangas you can get involved in, tons of online tutorials for drawing manga like characters, as well as a huge collection of links to "how to" sites across the net.  If you like this kind of tutorial, then this should be your very first stop.

Hiro's Drawing Class

Manga construction, how to draw heads, hands and feet.
 
How to Draw Sailor Moon

Just what the title says, its basically one of those step by step "how to draw this character" things.  Includes other characters from the series as well as a coloring tutorial.
 
Crockman's Lair

Just what the title says, its basically one of those step by step "how to draw this character" things.  Includes other characters from the series as well as a coloring tutorial.

Rockets How to Draw Manga
Just general drawing anime style characters tips.
 

NOTE:  If you are looking for CG or photoshop tips, you're in the wrong place!. Go Here!