Any tutorials on learning the point SOP ?

Do you mean the point VOP? Because the point sop is pretty straight forward and the help card is kind of comprehensive.

Do you mean the point VOP?

Yes Anyone know of any tutorials ?

Well pointVop is in effect VEX in graphical environment so a lot of the tutorials will just cover a specific function or area inside VOPs so you will probably be hard to find a specific point vop tutorial except in the documentation. Nonetheless here is a link that will probably help:
CGWiki [tokeru.com]

As a sidenote CGWiki is awesome!