cut: go to the town with the rock gym(the 1st gym) go to the pokecenter, and in the house on the left(when u exit the pokecenter) the guy inside will give u cut.
fly:ur rival gives u fly b4 u enter the bird-gym treehouse town
surf:after u beat the normal-type gym, exit the gym, and talk to the guy in the house on the left
strength:u get it somewhere in the game...(u need it to continue with the game) cant remember where
flash: on the fighting-gym island, the hiker in the cave gives it to you.
rocksmash: when u enter the electric-gym town, go to the grey house in the SE bit of town
waterfall: pokeball-looking item, in the cave where u catch the legendary(depending on ur version)
diving: go to the island with the psychic gym. go to the most NW house, the steel-trainer should give it to u.
thats all, sorry i dont know the proper names to the towns...
-------------------
this might be easier:
HM 01 (Cut): Cuts down small bushes. Found inside the house to the left of the Pokemon Center in Kanazumi City.
HM 02 (Fly): Can fly to cities: Found in the town with the sixth Gym.
HM 03 (Surf): Can Swim. Found in the house left of the fourth Gym.
HM 04 (Strength): Allows you to push some rocks. Found in the town with fourth Gym.
HM 05 (Flash) Lights up dark areas. Found in the cave on the island with the second Badge.
HM 06 (Rock Smash): Smashes some rocks: Found in the house to the left of the third Gym.
HM 07 (Waterfall) Allows you to climb waterfalls. Found in the cave with the Legendary Pokemon in Rune.
HM 08 (Dive): Allows you to submerge under the ocean. Found in Tokusane City after beating the seventh Gym.