Well, we definitely recommend you start with the Be Web site!
If you are in Europe, be sure to visit the Be Europe Web site:
For BeOS software, there are two great places to go:
Be also produces an online magazine for BeOS users, The Be Line:
An couple of excellent "Be current events" oriented Web sites are (note that these are not official Be sites):
A terrific, lighthearted look at the BeOS world can be found at Be Dope:
Finally, we keep a fairly up-to-date collection of links on our own Web pages: