Start with opening a new image, 300 x 300 pixels, transparent background.

Select the Rectangular Marquee (dobbel click the rectangular marquee to open the marquee options - it's on the upper right side on your screen - see fig. 1).

Figure 1

Change style from Normal to fixed size, and enter Width: 400 and Heigth 20.
Now click on your image to make your selection. (It's the same where you make your selection - we are going to center it vertically later...)
  

Now select the Linear Gradient Tool.
If you don't have a chrome gradient you can download mine.
Just click on the gradient image... 
(To install the gradient click on the Linear Gradient Tool - in the Linear Gradient Options choose Edit. Now click on the Load button and choose my gradient).
Be sure you have white as your foreground colour and black as your background colour.

Your Linear Gradient Options window should now look like fig. 2.

Figure 2
  

Figure 3

Now we have to center the pipe vertically.
Select - All. Now go to Layer - Align to Selection - Vertical center. Deselect.
  

Select the Single Column Marquee Tool. Place the selection on the left side of your image.
Make black your foreground colour and fill the selection with black.
Your image should now look like fig. 4.

Figure 4

Now select all - Edit - Define Pattern.
We are now going to fill the pipe image with the pattern we just made...
  

Back on our first image :-)
Hold down the Ctrl-key and left-click the pipe layer to select the pipe.
Create a new layer.

Select the Paint Bucket and change the Contents from Foreground to Pattern in the Paint Buckets Options window. Fill your selection. Deselect. Your image should now look like fig. 5.

Figure 5
  

Now we are going to bend some pipes :-)
Select Filter - Disort - Polar Coordinates - Rectangular to Polar - OK.
Your image should now look like fig. 6.

Figure 6