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I'd start with a google image search for splash and go from there; either creating or modifying/copying the likely image or images.
Edit to add: I don't know if any of the more popular texture programs like Alienskin have water splashes. Might be worth looking in to. . .
I haven't yet found something useful on Google, but I'll look into Alienskin.
If I were to do something like that I would go look for "Splash" at Google images like OldBob said and pick out the images that have a solid colored background so it can be removed.
I would do an Advanced Search for the largest photos possible.