This tutorial just try to show the basics about digital inking, inking tips will be shown on another tutorial.

Pencils by Michael Golden.
Scan the lineart, or download it from the web.

Using tone and saturation command, transform the gray into light blue (if you prefer other color, just use it).

Add a new layer, fill it with white and change the mode to multiply.

This way you ink with black and make corrections using white (switch color using letter "x"), instead of the rubber tool. This will save lot of time.

Add another layer (multiply mode) to ink the borders.

Panel borders are inked easily using the marquee tool.

Once selected the area, just (stroke) the selection.

Once the borders are inked, it's time to ink the panels.

It's indispensable to use the pressure of the wacom pencil.

Use the pencil or the brush tool (on gimp can also use the ink tool).

Using a 200% zoom will help you to ink details. Use a new view, at 50% to see a smaller version.

To ink straight lines, use the Shift key, or use the paths. Paths are used to ink long curves and non organical elements.

Define the path and stroke) it. The paths can be also a closed area and be filled using black.

Once the page is inked, it's time to turn the image in black and white.

There are different ways to do it, but the threshold tool will help you to control it precisely.

Delete the pencils layer, flat the image and save into .tif format, and the page will be ready for coloring.