First u make a new 640x480 image with black background. make a new layer call it Tube. Choose rectangular marqueen tool. Draw some white stripes on the Tube layer. Load a selection on the stripes( ctrl+click on the Tube layer in the layers palette). choose the filter menu> render> clouds. then again up to the filter menu> Pixelate> Mezzotint, choose Short lines.do this to times (ctrl+f)Deselect the Tube layer (ctrl+ d).
Now go again to the Filter menu> Distort> Twirl and set the amount to 50. You should have something that's looks like this:
Then again up to the filter menu> Brush Strokes> Angled Strokes and use set it like this:
Add some more structure: Filter menu> Noise> Add Noise and use the settings: Amount :15, Check Graussian and Monochromatic. So fare so god :)=
Then do the same steps as when you used Angled Strokes.
Again up to the filter menu> Artistic>Neon glow, use the settings:
Then you have to add the right colors.Go to image menu > adjustments>I used :
Now it's up to u to finish the last things to make it perfect, don't be afraid to experiment to make new cool effect. This is what I got out of it:
More Tutorials: 
