At this site not only do they have virtual field trips for every subject but there is also a section where you can create your own. There is a links section to other virtual field trips too.  http://www.uen.org/utahlink/tours/

The virtual field trips here include Africam, Carnegie Hall, Kennedy Space Center, and many more. http://campus.fortunecity.com/newton/40/field.html

You can tour the Museum of Advertising Icons here.  http://www.advertisingiconmuseum.com/main.html

American Treasures From the Library of Congress   http://www.loc.gov/exhibits/treasures/

American Museum of Natural History http://www.amnh.org/

An Ancient Roman Villa  http://www.villa-rustica.de/tour/toure.html

The Aquifer Virtual Field trip  http://www.spokaneaquifer.org/kids/vfte/

The Aquifer Virtual Field trip for middle school students  http://www.spokaneaquifer.org/kids/vftm/

Baking Bread    http://www.field-guides.com/sci/bake/index.htm

Explore the Canadian War Museum or the Canadian Museum of Civilization.

http://www.civilization.ca/visit/indexe.aspx

Photo tours of Alexander Palace

http://www.alexanderpalace.org/palace/photo-tours.html#

Columbia River Virtual Trip

http://www.field-guides.com/cross/columbia/index.htm

The American Presidency

http://www.field-guides.com/ss/prez/index.htm

The National Gallery of Art Tours

http://www.nga.gov/collection/

The Drop Zone Virtual Museum

http://thedropzone.org/index_back.html

Desert Field Trip

http://www.field-guides.com/sci/desert/index.htm

Dark Ages Virtual Field Trip

http://www.tramline.com/tours/ss/darkages/_tourlaunch1.htm

Dinosaurs Field Trip

http://www.field-guides.com/sci/dino/index.htm

Institute and Museum of the History of Science (some are in Italian only)

http://www.imss.fi.it/espo/index.html

Holocaust Museum Tour

http://mznet.org/main.html

The International Museum of the Horse

http://www.imh.org/imh/imhmain.html

Tour Ancient Greek, Roman, and Egyptian artwork

http://www.olemiss.edu/depts/classics/museums.html

Africam live camera shots of different sites and animals

http://www.africam.co.za/cam_info/index.php

The Weill Music Institute at Carnegie Hall

http://www.carnegiehall.org/article/explore_and_learn/ovr_weill_music_inst.html

Central Park, New York

http://www.centralpark.com/

The Cephalopod

http://www.thecephalopodpage.org/

The Golden Gate Bridge

http://www.goldengate.org/multimedia/index.php

The Hubble Space Telescope

http://hubblesite.org/

The Iditarod Trail Sled Dog Race

http://www.iditarod.com/

NASA

http://www.nasa.gov/multimedia/highlights/index.html

Monterey Bay Aquarium

http://www.mbayaq.org/efc/cam_menu.asp

Endangered Species

http://www.field-guides.com/sci/endanger/index.htm

The Jimmy Stewart Virtual Tour

http://www.jimmy.org/virtualtour

Mount Vernon The Home of George Washington

http://www.mountvernon.org/

Virtual Egyptian Museum Tour

http://www.museum-tours.com/museum/index.htm

The Seven Wonders of the Ancient World

http://ce.eng.usf.edu/pharos/wonders/

The White House

http://www.whitehouse.gov/history/life/#

Hawaii Virtual Field Trip

http://satftp.soest.hawaii.edu/space/hawaii/virtual.field.trips.html

San Francisco Exploratorium

http://www.exploratorium.edu/

The Internet Public Library offers several different virtual tours

http://www.ipl.org/div/exhibit/

Reefs of The Gulf A Submarine Grand Tour

http://gulftour.tamu.edu/

The Nine Planets

http://www.seds.org/billa/tnp/

National Zoological Park

http://nationalzoo.si.edu/

National Geographic Kids

http://kids.nationalgeographic.com/portal/site/Kids/menuitem.f977d82a49287d81b92c3010ca248a0c/?vgnextoid=9e18edfab621d010VgnVCM1000006640a8c0RCRD