iPod wheel, converted to BW via lightness channel - duplicate - multiply. Convert back to RGB, curves and noise reduction. Lots of spot editing (my iPod is filthy, even after my attempts to clean it!). Thought about this for the circle challenge but no way with basic editing. Title is from Doobie Brothers "Listen to the Music."
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Very simple and elegant. Nice composition. Perhaps a little more contrast would make the whites brighter and the shadows darker. With something so smooth it creates the illusion of lact of focus - maybe having a headphones wirte or other detail winding across the picture would give more detail and depth - but then you'd loose the almost abstract simplicity.