Bob Hegwood's Virtual Textures for Dummies is excellent:
http://home.earthlink.net/~bobhegwood/id18.html
jim's Excel based virtual texture calculator makes finding your tile much, much easier:
http://www.shatters.net/~jim/files/VT-tile-calculator_2.zip
Lots of people are producing great textures but I think jestr deserves a special mention (in particular because he has produced level 10 textures of my home town

ftp://81.111.74.239/
t00fri's virtualtex script is clearly the tool to use to split large images into tiles:
http://www.shatters.net/~t00fri/virtualtex
OK, this is my problem



Believe me, I'm not a fan of Microsoft - it's just that, for many of us, Windows is all we know. If it were just me, I wouldn't ask but I suspect that the availability of high-level tiles would increase dramatically if the hurdles faced by dumb Windows users like me were lowered.
I think it would be a very popular tool but if anybody thinks there is a better way to get Windows users making virtual textures, please let me know. Maybe we should just learn what this Cygwin thing is all about. Maybe it's not as bad as it looks.
Adam