There is a general pattern of specials, but it can be moved around and the type of special (Whale/Fish) changed by changing the Resource Seed before you start a game. Go into Map Editor (civ2map.exe) and call in a SAV from your game. Hit S to see the seed. Start a blank map and look at the Whale and Fish patterns, then hit S and change the Seed number and look at the resulting patterns.
Every 16 Seeds the pattern is back in the same location, but the type of special (Whale or Fish) will change. There are 4 sets of arrangements, so after 64 the Seed will repeat.
For land tiles, there are two groups: those that are drawn over Whales (Wheat, Silk, Wine, Iron, Fruit, Spice, Oil, Furs) and those over Fish (Buffalo, Pheasant, Coal, Gold, Gems, Peat, Oasis, MuskOx, Ivory/Seals). You cannot change a Wheat into a Buffalo, but just as you can irrigate a Forest to a Plains, if you irrigate a Silk it becomes a Wheat.