Draw this shape with Rectangle tool :
Adjust the nodes as shown :
Apply these layer styles in it :
With the pen tool, draw this shape :
Apply Gradient overlay as shown :
Draw a black color circle as shown :
Create this gradient and apply gradient overlay in the circle :
Select this auto shape (
) and draw a circle as shown :
Apply gradient overlay as shown :
Again, draw this circle :
Apply Bevel and Emboss as shown :
Draw this white color circle :
Apply gradient overlay and stroke as shown :
Draw this #A0A4A5 colored circle as shown :
Draw another outline with auto shape (
)
Rasterize the layer. Use Smudge tool with 10-15 strength and drag the brush over the circle until you get something like shown in the figure :
Draw this circle in the middle of the shape :
Apply Bevel and Emboss as shown :
Draw small black color circle and one tinny white circle in it with ellipse tool. Group and merge these two layers. Duplicate and place it as shown :
Our Speaker is ready :)
