Day2Day Activities has an interesting post on How they named companies, and one of the interesting things for me is that I wrote several of the entries. It's not that I'd ever heard of the site, of course. What's happened is that Day2Day A has ripped it off without acknowledgement from a Wikipedia page that I've worked on: List of company name etymologies.
Still, one good thing is that the comments to the Day2Day page provide info for more Wikipedia entries ;-)
And another good thing is a Guy Kawasaki post, The Name Game, where he offers some advice on naming companies. Some of that is the voice of experience:
Avoid the trendy. Mea culpa: we made a big mistake when we started what is now Garage Technology Ventures. We called it "garage.com." Yup, with a lower case "G." It was a brief lapse into modesty and eBay envy. We had a great slogan too: "We put the capital in you, not in our name." (Later, we considered an even better slogan: "We take the FU out of funding.")
Finally, a comment links to an amusing Salon article, also called The Name Game.