If you’re struggling to learn perspective drawing, or even if you use it every day but never thought about it too deeply, I suggest you read Live Perspective: A New Approach to Depth in Drawing over on TutsPlus.
It starts off with the fundamentals of sight, perception and experience, and goes on to tie together phenomenon such as distortion, parallax, peripheral vision, depth of field and the limits of linear perspective into a sort of unified idea about visually communicating three dimensional space.