These are links to texture sources which are free to download and are copyright free or open licensed for commercial use so that they can be saved to use in paint, gimp, or photoshop and uploaded into SL.

http://www.imageafter.com/textures.php

http://www.imageafter.com/images.php

http://www.spiralgraphics.biz/packs/download.htm

http://3dup.com/textures/index.vfx?mn=1

http://www.the3dstudio.com/product_search.aspx?id_category_1=366

http://www.zoorender.com/?page_id=5

http://free3dstextures.com/tag/copyright%20free

http://mayang.com/textures/

http://www.morguefile.com/archive/

http://www.noctua-graphics.de/english/fraset_e.htm

http://www.lemog.fr/lemog_textures/index.php

Images on this site can be used to create in SL, but cannot be sold simply as texture packs:

http://www.cgtextures.com/

We cannot control the content of third party sites. Contents, cost or license may change at any time. External links are correct at the time of writing.