HDRwalls offers a welcome change from hum-drum single color desktop backgrounds or the limited selection of built-in OS wallpapers. They currently have about 500 High Dynamic Range (HDR) photos in resolutions ranging from 800×600 to 1920×1200. They also provide sizes for iPod Touch, PSP, Blackberry, and iPhone.
HDR photography is the result of increasing the dynamic range of a photo through tone mapping and combining multiple exposures. The HDR group on Flickr has great examples and offers tips to create your own HDR images (and maybe even use them as desktop backgrounds).
[Thanks Michael!]