How to create 3D abstract circles in Photoshop CS4

This is the first of a new series of tutorials about Photoshop CS4 and its new features.
We will create abstract circles in real 3D. To complete this tutorial you need Photoshop CS4 (…), a good graphic card and 5 minutes.
The effect i want to recreate is the typical style of James White but in “3D mode” and in a quickest way.

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