I don't know if this has been posted here already, but someone stuck this up at another MP4 forum.
http://interfacelift.com/wallpaper/i...ate&id=&page=1
There are hundreds and hundreds of really nice backdrops, and the link above takes you to the section for 320x240 res machines. They call it the Ipod section ( :evil: ) but you can use these on any product with 320x240 resolution I guess.
Enjoy!