This it a pretty simple effect, that can create really interesting effects. Try using different images to create better effects. The image I used was from my Abstract Circle Tutorial. Get the image here.

Step 1

Start out with the image you want to swirl. I used the above image. I found that lighter colored images work much better.

Step 2

Go into the twirl filter and use the above settings. If you wish to make a counter-clockwise effect use the second settings (-999). I used clockwise.

Step 3

Go into to gaussian blur filter, and use the above settings

Step 4
Repeat step 2 and 3.

Final Product

If you have any questions or comments, please post below!