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You will need PSP and Simple filters Half Wrap filter which can be found here http://www.btinternet.com/~cateran/simple/ . You will also need a tube of your choice.
Open a new graphic, I used 200 x 200. You can use any dimension as long as its square 300x300 is a good size too. Background color doesn't matter.
Select your tube and start filling your new graphic. Try not to leave any spaces. You should have something like below.

Now go to Image, Plugin Filters and Find your Simple Filters then click on Half Wrap. You're image should now look something like below with a seam running side to side and top to bottom as below.

We are now going to get rid of the seams so add a new layer. Place your tube in the center. Now click on your mover tool,
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and move your tube to the left edge covering the seam. Be careful you don't go past the edge or it won't be seamless anymore as below.

Add a new layer and place the tube in the center again then move the tube to the top edge covering the seam as below.

Add a new layer and place your tube in the center then move the tube to the right edge covering the seam as below.

Add a new layer and place your tube in the center and move your tube to the bottom edge covering the seam as below.

Add another layer and place tubes and move around the middle area to cover any remaining seams and to make it look a little better. On this one I just had to place 1 tube in the middle as below.

Layers, merge all Flatten.
This background is the result.