if we do not use any wallpaper on desktop will it increase performance of windows?

When redrawing the desktop, it will make a slight impact on performance. Redrawing a detailed bitmap usually takes longer than redrawing a solid color. The difference isn't as noticeable on newer hardware, though.

"I think not using a desktop wallpaper increases the performance of the user much more than the performance of Windows.

I've tried various wallpapers in the past and just find them distracting, if I want to look at a stormy sky or a tropical island I try to go outside and see the real thing ;)"

"I am interested in this topic so I test it on the virtual machine. I have archlinux with LXDE desktop on VMware, I assign 500M RAM to this system, therefore I care much about the memory useage.

when I use a 600k png file as the wallpaper, the memory use is about 139M.
when I use a solid background, the memory use is just 122M.

I tested on two fresh start separately and use the htop command at about 2min after the start.

The conclusion is that with wallpaper addtional memory will be needed, the cpu is hardly affected. If you have a very small memory, you may care about the performance."

"This answer from another question explains it fairly well: Logging in to Windows 7 with one specific user account is very slow. Why?

It seems that having a solid colour desktop slows down the login time on Windows. Yes, this even affects Windows 7, so its not just a problem with older OS's."