1. Create a new layer 300 by 300 pixels in size. Select a colour you want your tunnel to be. Then do a gradient fill, choosing the Foreground to background style fill
2. Now goto filter > distort > wave . For the type select square. For the Number of generators select 5. Then change the other options (wavelenght, amplitude and scale) until the preview looks like the image to the right (don't worry it doesnt have to be exact!).
3. Now make to make this flair out. Goto filter > distort > polar co-ordinates. Select "Rectangular to Polar". Click Ok to end up with an image similar the one on the left.
4. This final stage now adds a bevel and is optional. right click on the tunnel layer. Then select "blending options". Tick the box next to bevel emboss and then tick the box next to contour.
Finished. To add text that looks like it is being sucked into the tunnel you can run the polar coordinates over the text.
First right click on the text layer and select rasterize layer, then goto filter > distort polar coordinates. Or goto edit > transform > perspective and drag one of the outer nodes (little square) inwards.
