Here are some resources that you may find useful throughout your Gimp and Photoshop adventures. I will list more as I come across them. Another great resource for virtually anything for Gimp and Photoshop would be DeviantART. It's not listed below because it covers everything.
For Gimp & Photoshop:
Brushes.
Brusheezy.
A website of free Photoshop brushes for you to download. (Yes, Photoshop brushes work in Gimp.)
Get Brushes.
A great website for free Photoshop brushes.
Obsidian Dawn's Brushes.
Free Photoshop brushes by Stephanie Shimerdla.
My Photoshop Brushes.
A collection of free Photoshop brushes.
Vectors.
Vecteezy.
A website of free vectors for you to use in Gimp, or any other graphics program for that matter.
GoMedia's Arsenal Freebies Page
The freebies page for GoMedia's arsenal. Many great free packs to choose from. I encourage you to buy the others if you like these.
Renders.
A great website for renders from video games, PC games, TV shows, movies, etc. You have to sign up for free to view the renders.
Anime Renders.
A website for free anime renders.
Textures.
TextureKing.
A free collection of textures.
Mayang's Textures.
A free collection of textures.
For Gimp ONLY:
Scripts.
Gimp FX-Foundry
An amazing set of scripts available free for the Gimp.
Gimp Plugin Registry.
The official repository of optional extensions for the GIMP.
Gradients.
130 Ultimate Layer Styles for Gimp.
These are the 130 ultimate layer styles for Photoshop by Dezinerfolio that I converted for the use of Gimp through the gradient tool.
For Photoshop ONLY:
Free Photoshop.
A free collection of virtually anything for Photoshop.
My Photoshop Brushes.
I know the title says brushes, but they offer more than that here.
Patterns:
Brusheezy.
I know it has brush in the name, but they also have patterns.
Free Photoshop.
A collection of free patterns.
Custom Shapes:
LadyOak.
A collection of free custom shapes.
Adobe's Custom Shapes.
Free user submitted custom shapes from Adobe.
Layer Styles:
LadyOak.
A collection of free layer styles.
Deziner Folio's Ultimate Web 2.0 Layer Styles.
A collection of web 2.0 layer styles by Deziner Folio.
Gradients:
Deziner Folio's Ultimate Web 2.0 Gradients.
A collection of web 2.0 gradients by Deziner Folio.
My Photoshop Brushes.
I know the title says brushes, but they offer more than that here.
Miscellaneous Resources.
Color Cop.
A free multi-purpose color picker.
Stock Images
Corbis
Getty Images
Odyssey Photo
Stock.xchng
eStock Photo
DDB Stock Photography
Photo Researchers
Photodisc (part of the Getty Images network)
Art Resource, NY
SuperStock
Tony Stone Images (part of the Getty Images network)
FPG International (part of the Getty Images network)
Woodfin Camp & Associates
apStockPhotos
ShutterStock
AP Imags
Comstock
The Bridgeman Art Gallery
Robert Fried Photography
Stock Boston
Chicago Pictures
The Image Works
Anne Flinn Powell Photography
Artists’ Rights Society
Victor Englebert Photography
Michelle Chaplow Photography
Tim Fuller Photography
Stock Montage
Hutchinson Picture Library
David R. Frazier Photography
North Wind Pictures Archives
Minden Pictures
Ken Karp Photography
Luis Delgado Photography
iStockPhoto
Bruce Coleman Photography
West Light
Newscom
FoodPix (part of the Jupiter Images network)
James Cooper Photography
Reuters Media Inc.
PhotoEdit
Stock Food
Magnum Photos
ASK Images
PictureQuest
Beranbaum Artist’s Representatives
Anita Grien Representing Artists
Free Stock Images
Stock Vault
everystockphoto
Big Stock Photo
Free Images
Free Digital Photos
Free Range Stock
Dreamstime
Free Photos Bank
PicFindr
Open Stock Photography
Photogen
Able Stock
Image Votex
Jupiter Images.