These are just a few sites with Great tubes.  Please check each ones "Terms of Service"

Karens Korner  http://www.karenls.com/

Kandy's PSP Tubes   http://desktopenhancements.surfhoo.com/KandyKisses/index.html

CCD'S Tubes; http://www.ccdstubeheaven.com/tubesmainindex.html

Always Unique Free Psp Tubes; http://always-unique.net/frame301main.html

Monark Designs Tubes pages; http://groups.msn.com/monarchdesigns/ourtubes.msnw

Tubes Links Page; (Great links) http://home.fuse.net/wizardpygal/index.html

Designs by Deanna, A fe w  tubes: http://www.designbydeanna.net/zips/mytubes.html 

A 1 Emporium;  http://a1emporium.com/contents2.html

The Greenhouse, seasonal graphics;  http://graphicssoft.about.com/gi/dynamic/offsite.htm?site=http%3A%2F%2Fwww.firefly-imaging.com%2FGreenhouse.html

Tube Territoy;  http://www.fortunecity.com/village/clapham/866/

Annies Tubes; http://gerdesdesign.com/tubes6.htm

Lady Dee's; http://ladydees.com/circlew/psp.html

The Eaglewing Gallery; http://www.eaglewing.org.uk/gallery/index.html

Enchanted Walks Resources; http://www.realm-ed.co.uk/paintshop/

Winters and Olds Native Tubes     http://winterstubes.com/

Wild ones (Great animal tubes)http://www.nellysworld.com/tubes/wild2.html

Sharon Kays (108 pages of tubes)http://www.sharonkay.com/tubeswelcome.htm

Grannies Attict  ttp://www.grannysattic-plus.com/Tubes/tubes-  animals3.htm

Dixielady http://dixielady.com/graphics/dl_tubehead.jpg

The Tubes by Jazz   http://www.jazzl.com/the_tubes.htm

Tubes by Niki  http://www.nikkisgallery.com/tubes/main.htm

Tubes Links Page http://home.att.net/~pineconelane/tubeslink.html

Christina's PSP Tubes and Tuts http://www.g-wizzer.co.uk/Menu/menu.html