1) Create new file. 500 x 500 is ok.
2) Press X and D to reset your colors.
3) First OFF, set the gradient tool, change mode to Differences and... GO WILD!!!.
4) Then, go to Filter -> Distort -> ZigZag and use this settings:
5) Now press Ctrl + U and set your color. Make sure you check Colorize.
6) Now go to Filter -> Blur -> Radial Blur, and set this options:
7) Now you got a beatiful effect but dont stop here... let make it rock... Go to Filter -> Distort -> Twirl, and set it to 200.
8) Press Ctrl J and then go to Edit -> Transform -> Flip Horizontal.
9) Set Blending Mode to Lighten.
10) Now press Ctrl E, then go to Filter -> Distort -> Riple and set this options:
11) Ctrl J again and go to Edit -> Transform -> Flip Vertical
12) Set mode to Lighten.
13) Press Ctrl E
You can stop here or can try this:
14) Filter -> Distort -> Polar Coordinates, Polar to Rectangular
15) Press Ctrl J
16) Go to Edit -> Transform -> Flip Vertical, then set Blendign mode to Hard Light
17) Press Ctrl + F. Now go to Filter -> Pixelate -> Mezzoint -> Long Strokes.
18) Now go to Filter -> Blur -> Motion Blur. Keep Angle in 0 and Distance set it to 52.
19) Then Ctrl J and Edit -> Transform -> 90 CW
20) Set Blending mode to Lighten. Press Ctrl + E.
And You're ready.
If you want to try something diferent go back to Step 14 and change Polar settings to Rectangular to Polar.
My Finals effects:
More Tutorials: 
