1. Create a new 300x300 image. Set the Foreground color to black and the Background color to white. Set your Background to the following gradient.

Settings used:

• Gradient = Foreground-background
• Angle = 0
• Repeat = 1
• Style = Linear

Select the Rectangle Tool to draw a rectangle anywhere on the canvas. Make sure Create On Vector and Anti-alias are checked. Width should be set to 1. Now, in the Tool Options palette, press the Edit Mode button. Enter 300 for Width and 50 for Height. Center the object by going to Objects | Align | Center in Canvas.

Convert the Layer to Raster.

2. Go to Effects | Texture Effects | Blinds... Use these settings.

Settings used:

• Width = 30
• Opacity = 40
• Color = Black
• Horizontal = Unchecked
• Light from left/top = Unchecked

Go to Effects | Artistic Effects | Colored Edges... Use these settings.

• Luminance = 31
• Blur = 3
• Color = Black
• Intensity = 7

3. Go to Effects | Distortions Effects | Polar Coordiantes. Use these settings:

Settings used:

• Rectangular to polar
• Edge mode = Transparent

4. Go to Adjust | Brightness and Contrast | Curves... Click the Reset to Default button. Add 3 points to the line from left to right with the following settings.

Settings used:

• Point 1 = Input 48, Output 79
• Point 2 = Input 98, Output 255
• Point 3 = Input 211, Output 153

That's it! Now you can create Bended Pipes.