Try experimenting with the Polar Coordinates filter. The following steps should do it: 1> Start with a square image, and paste the tyre right in the centre. Mark where you want the lettering to start with a small spot using the brush. 2> Apply Polar Coordinates (Polar to Rectangular). 3> Now paste the text on a new layer and align the beginning with the mark that you'd made in the tyre layer (it'll also have been distorted by the filter). 4> Apply Polar Coordinates (Rectangular to Polar) to both the layers and you should be done! Let me know whether it worked. I'm trying it out as well. It should, though. :-)