The guys over 9to5mac analyzed the latest iOS 5.1 beta 2 and discovered that iOS 5.1 will bring a nice collection of wallpapers for both iPhone and iPad. They think that the public release of iOS 5.1 would be alongside the iPad 3 next year. The wallpapers are similar to some of the OS X Loin wallpapers, but have been scaled to the screen size of the iPad.
Even though they are only 4, I think they are awesome. This is my favourite one.
We posted about iOS 5.1 beta 1 which was released on November 28 and was aimed to address the battery issues of iPhone 4S. We also informed you that iOS 5.1 beta 2 which released 4 days ago with no major changes.
Below you can find the download links for the wallpapers. However, these are not for a Retina iPad.
Downloads: iPad (1, 2, 3, 4), iPhone/iPod touch (1, 2, 3, 4)