I have put together a list of websites where I have found an extensive list of free smileys for my sites.

runemasterstudios.com/graemlins
smileys.on-my-web.com
thesmilies.com
websitegoodies.com/smilies.php?cat=happy
mazeguy.net/smilies.html
planetsmilies.net
mysmiley.net