Free icons Web
Here you can browse and download Over 15,000 high quality Free Icons for Windows, Macintosh and Linux Systems. (Desktop Icons,Windows Icons,Windows XP and Vista Icons,Mac OS X Icons, Linux, PNG Transparent Icons,Gif Icons,Pixels Icons). Part of Icons copyright belongs original author,Part of Icons copyright belongs FreeiconsWeb.com, If you want to use icons for commercial purposes,You have to pay for obtain the author's License agreement. If you are an icon designer and want to show your Icons here, please contact us.High quality Free Icons artist is welcome.
http://www.freeiconsweb.com/

Icon Shock
400.000 Professional Icons, 150 icon sets, Web Icons, vista icons and stock icons for your software & web, Top quality icon collections.
http://www.iconshock.com/

Max Power
The list below represents some amazing work by various artists who have made their work available to the general public for a variety of uses. These icons are all free. There are literally hundreds of websites that will sell you icons that are royalty free for whatever purpose you desire. However, royalty free does not necessarily mean free — you still have to pay for whatever it is you want.
http://www.maxpower.ca/free-icons/2006/03/05/

Open Clipart
This project aims to create an archive of user contributed clip art that can be freely used. All graphics submitted to the project should be placed into the Public Domain according to the statement by the Creative Commons.
http://openclipart.org/

Icon Factory
We love pixels, good design and satisfying customers through the simple art of the icon. We invite you to learn more about what makes us tick by exploring the areas you see here.
http://iconfactory.com/freeware/icon

Free Icons Download
High Quality Royalty Free icons for Windows, Mac and Linux, Offers Ico,Gif,Bmp,Png various icons format.
http://www.freeiconsdownload.com/

Icon Buffet
So here's the deal... a few years back we launched the original IconBuffet. At the time we sold stock icons to web designers and other geeky folks all over the world. After a while we figured it would be totally sweet to give away free icons every month to IconBuffet members. Only there's a little twist... not everyone gets the same icons. So you have to swap icons with your friends to get them all. Kinda like baseball cards. Only you can use them on your website.
http://www.iconbuffet.com/

Dry Icons
Rabotilnica (Workshop) doo, is a small creative studio working in the creative design and web development industry. This is an independent company founded and run by 4 good friends. The team is comprised of two programmers and two designers, all engaging, skilled, committed and highly competent persons with more than 6 years of experience in their fields of interest. DryIcons is Rabotilnica's first born (project). Not like any other icon developing website, DryIcons creates unique icons and icon sets and gives them away freely, that way giving priority to independent coders/developers, small design firms and organizations - against larger, well-funded corporations.
http://dryicons.com/free-icons/preview/wysiwyg-sapphire/

Icon Dock
The package includes 320 icons (available in various color theme) for general web design such as: blog themes, forums, eCommerce sites, and CMS application. They are designed at 14×14px with transparent background, which is suitable for footer or sidebar navigation buttons.
http://icondock.com/free/mini-pixel-icons

Icon Finder
Icon search engine. Search through 30.000 great icons in good quality. All in PNG-format with alpha-channel. Perfect choice for webdesigners.
http://www.iconfinder.net/

Smashing Magazine
User-friendly icon sets are always nice to look at and useful to have ready to hand. Since effective designers guide their users’ attention using visuals, icons can (and probably should) be used in almost every project you are or will be working on. Whether for an illustration, sketch, site or weblog - used moderately, icons can point users’ attention to the key-aspects of an article or specific site sections and communicate the message of the site in a more effective way.
http://www.smashingmagazine.com/2007/08/25/20-free-and-fresh-icon-sets/

Dellustrations
We design with you in mind, we learn about your brand, we focus on all the small details, and we deliver results! We're an award winning firm... Trust us... You're in great hands!
http://dellustrations.com/

Iconeden
We deliver crisp & beautiful royalty-free stock icons for applications, websites, user interfaces... We also design custom icons and write a book about this topic.
http://www.iconeden.com/

Inter Face Lift
Free icons for Mac OS X. This is page 1 of our listing of the most recently posted icons, sorted by date.
http://interfacelift.com/icons-mac/