Make it 1280x960 or 1280x1024 that way more people can use it because you can size something down (i.e. for 800x600), but you lose quality when you increase size.
1024x768 is the absolute minimum anymore. personally, my desktop is 1680x1050, but a lot of people don't have that, so it's not really right to expect a lot of wallpapers that large, but i'd say a good size is, like jack said, 1280x1024
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