In WSS (and MOSS), when you create a list, the name you gave it is used as its URL (except any special characters which are replaced with their respective codes). Later on, you may rename the list but its URL will remain unchanged since SharePoint's interface doesn't allow you to explicitly change it. The alternative is using SharePoint Desinger, which allows a list's URL to be changed (pressing F2 or using the context menu, after selecting the list in the site structure treeview).
