Apple will include four new wallpapers in the iPad version of iOS 5.1 which will most likely be released together with the iPad 3. The new wallpapers are water crashing onto a sand beach, grass blades, and two ocean wallpapers. You can download these 4 wallpapers after the break.
9to5mac made these wallpapers available for iPhone as well, they are not the official wallpapers but they shrunk the iPad version down so iPhone users can have the same look. Here they made the wallpapers available to download: iPad (1, 2, 3, 4), iPhone (1, 2, 3, 4)