You will need a tube. I used the amazing Ismael Rac and you can buy his tubes here http://www.artisticmindsinc.com/
Wordart You can download it from here http://www.paulknightonline.co.uk/psptutWordart.html
My template HERE Its on a transprent background so just right click and save to your computer.
filters unlimited if you don't have this filter then you can use psp's twirl effect.
Now lets begin
Open my template and increase canvas to 700 pixels. Select all, float, defloat and paste your tube, we want it to fill as much of the template as possible, when happy with the placement, selections, invert then delete on your keyboard, select none.
Duplicate your tube and blur image, gassian blur 3, change blend to overlay, on the original tube change the blend to luminance(L).
Back to your template layer, with your magic wand click inside the long rectangle and a few of the smaller ones, add a new layer, flood fill with a gradient using two colours from your tube. select none. Apply xero fritillary to this layer, play around with settings until you get something you like, I just used the default settings.
Back on your template layer again and click inside the middle rectangle, add a new layer and floodfill with the dark colour from your gradient. Select none. Apply a weave texture gap size 1, width 4, opacity 4, fill gaps checked and use the lighter colour from your gradient.
Back to the template layer and select the remaining rectangles with your magic wand, add a new layer and floodfil with your dark colour.
Delete the original template and merge visible your layers. Duplicate twice for a total of three layers. Move one layer slightly to the left and the other one to the right. Look at my tag reference.
Apply the Lokas-3d shadow, default settings to the top layer. If you don't have this filter then use a big dark blurry shadow.
Merge visible your layers.
Duplicate your layer and on the bottom one apply a gassian blur 20.
If your using unlimited filters2 , Apply distortion-down the drain 1-default settings. if you don't have this then go to your effects ,distortion and apply the twirl filter and move the slider right up to 720 degrees.
Merge visible your layers and add your word art and name.
Crop your tag and add your copyright.
I hope you enjoyed this tutorial.