/NBA LIVE 2005/sgsm/common/xplrtex.viv. Open that file with EAGraphEditor and extract
skin file that you want (first number is skin color).
Step2: That skin file can be opened with nfshtool by doubleclicking on skin file and choosing nfshtool program to be opened with.
Step3: Now, you'll find a folder which contains a picture named 0000.bmp. Open that picture in Photoshop or any other picture editing program and do whatever you want with it (adding tattoos and bands is recommended

*NOTE: Check Melloman's tutorial for detailed instructions.
Step4: Now, import that picture you edited using FshX and save it as, for start skin99.fsh.
Step5: Got to .../My Documents/NBA LIVE 2005/saves/*Roster/dynasty you want skin file to be added*
and open appereance.dbf. Change COLOR and MUSCLETEXT fileds of player you want tattoos be added to. For example, if you assign 6 to COLOR field and 6 for the MUSCLETEXT, your previously saved skin file
should me named skin66.fsh.
Step6: Move skin file to the .../NBA LIVE 2005/sgsm folder. Now you have to create a reflection skin file.
Open skin file again using FshX tool.
Go to Texture>Half texture and repeat untill you get 16x16 resolution. Now, go Save> Save As and name it, for example,
skin66r.fsh.
Hope this will help you.