heres a tutorial i made on how to make abstract backrounds in photoshop cs3

1.) Open photoshop and then click on file>new and set the sizes to something like this

now click ok

2.) Now you must change the backround to black. To do this press the g button and make shure that it is set on the paint bucket tool (not the gradiant). Go to the right were there is the colors palate and click on the black square. Now just click on the emty canvas and it should turn to back. it should look like this

3.) go to the menu filter>render>lens flair and a box should pop up. There should be a big red dot with a plus sign on it. Click anywhere in the preview box to move the red dot to there mine looked like this

4.) when you finish with that go to filter>distort>wave and mess around with it and choose something that looks good to you
mine looked like
the finshed thing is

5.) now apply some other filters the ones that i applyed were all in the filters>distort they were the pinch filter, the shear filter, the sphereize filter, and the twirl filter. You can use just one of these or all or even some different ones. The finished thing looks like this

6.) the next thing you can do is make a duplicate layer by right clicking on the backround layer and select duplicite layer (the layers are on the right hand side at the bottum) then click on this layer in the layers palet. after you do this lower the opacity of the dublicate layer (the opacity bar is right above the list of layers) lower it to around 40% then go to edit>transform and select rotate and rotate it anywhere from 90* to 120*. if the rotated image doesnt totaly cover the whole canvas then go to edit>transform and scale and scale it untill it fits the whole image. Do this many times rotating it different ways everytime (dianally vertically horizontally ect ect) heres the final result

7.) now just mess around with the color a bit by going to image>adjustments you can mess with the contrast/brightness, the levels, color balance anything really though i would start with the color balance and here is the fianle image!!

here are some other abstract wallpapers i made using this technuique (some are the same with different filters applyed)

I hope that you have found this tutorial useful