1. Create a new document, 800 x 600. Make sure the background is white and create a new layer (Ctrl + Shift + N).
2. Fill this layer with black and go to Filter > Noise > Add Noise.
The settings: Amount – 100, Distribution – Gaussian, Monochromatic ticked.
3. Go to Filter > Blur > Radial Blur.
The settings: Amount – 100, Blur Method – Zoom, Quality – Good.
4. Press Ctrl + F to repeat the last filter used.
The image should now look like this:
5. Hit Ctrl + U to get to the Hue/Saturation box. Make sure that the Colorize box is ticked. Crank up the Saturation to 45 and set the Hue to 207. Lightness should remain at zero.
6. Duplicate the layer (Layer > Duplicate Layer) and go to Filter > Distort > Twirl. Set the angle to 50. Click OK. Set the blending mode of this layer to Overlay.
7. Almost done! Go to Filter > Artistic > Plastic Wrap. The default settings are just fine.
8. It looks a bit dull and weird so we’re going to crank up the Brightness and Contrast. Go to Image > Adjustments > Brightness/Contrast and set both to +32.
9. Go to Layer > Flatten Image to merge it all into the background.
The final Image:
More Tutorials: 
