1. Create a new 300 x 300 pixel document with a resolution of 100 and name it Pipe. Now press D and fill the document (with Black). Then create a new layer. Press X then use the rectangular marquee tool and make a verticle selection. Depending on your selection the pipe shape will vary. You should get something similar to right. Now with the same layer you made the selection on, use the gradient tool. Then at the top of the screen click on the reflected grandient button. Now start in the middle of the selection and drag the line so it just passes the edge of the selectoin (like the 'Before' picture to the right) and let go of the mouse button. Now deselect the area and it should look like the 'After' part of the picture to the right.
2. Next apply a noise filter with settings [Amount: 10%, Distribution: Uniform, and 'Monochromatic' checked]. Then apply a motion blur with settings [Angle: 90°, Distance of 10]. The angle will change depending on if you pipe is horizontal, vertical or diagonal.
3. [Optional]
If you would like to make your pipe have a small chrome effect then continue this step. Click on the pipe layer and apply lighting effects with these settings:
More Tutorials: 
