Create a new file (File>New), having 1024x768 px and 72 dpi. Using the Paint Bucket Tool (U), paint the file in black and then select the standard Brush Tool (B) of big size and the color #4A4A4A to represent a spot in the middle of black file.
Create a new layer again and apply on its background the Brush Tool (B) of small size and the color #292929 to create several lines coming from one side of the background to another. Make a brush click on one background's side, keeping pressed the Shift button and then make another brush click on the other background's side for a line to be pictured. Applying this method, it's possible to represent several lines of the kind.
Apply for the lines' layer the here demonstrated filter- Filter>Blur>Motion blur
On the same layer we have to apply the Eraser Tool (E)
Make a copy of this layer.
Make another copy of the same layer and select the Free Transform option to turn centrally the layer a little to the right side, the way it is demonstrated below.
Find in Internet an auto wheel, cut it out and place it on the central part of the picture.
Click on this combination of buttons, Ctrl+Shift+U, on the layer in case.
Apply the here demonstrated parameters for the layer: Blending Options>Outer Glow
Blending Options>Inner Glow
Select now the Rounded Rectangle Tool (U) to represent a segment of metal pipe.
Place the pipe's layer lower than the wheel's layer on the layers' palette. The layer's parameters: Blending Options>Inner Shadow
Blending Options>Inner Glow
Blending Options>Gradient Overlay
Gradient's parameters:
Make four copies of the recently made layer and select the Free Transform option to place the copies as it is indicated below:
Place the pipes' layers lower than the wheel's layer on the layers' palette. Now we should combine in a group all the layers composing those five metal pipes (press on Ctrl button and mark out the necessary layers and then hold on the left mouse's button to take down the marked layers on Create a new group option). Make a copy of this new group and apply again the Free Transform option to turn over the copied group and place it as it is demonstrated next image.
Select the Rounded Rectangle Tool (U) to represent one more pipe.
Place it also lower than the wheel's layer. The layer's parameters: Blending Options>Gradient Overlay
Gradient's parameters:
We have to picture now an opening on the recently made pipe, applying the Ellipse Tool (U).
The layer's parameters: Blending Options>Inner Glow
Blending Options>Gradient Overlay
More Tutorials: 
