PC Speaker

Draw this shape with Rectangle tool :-



Adjust the nodes as shown :-





Apply these layer styles in it :-











With the pen tool, draw this shape :-



Apply Gradient overlay as shown :-





Draw a black color circle as shown :-



Create this gradient and apply gradient overlay in the circle :-





Select this autoshape ( ) and draw a circle as shown :-



Apply gradient overlay as shown :-





Again, draw this circle :-



Apply Bevel and Emboss as shown :-





Draw this white color circle :-



Apply gradient overlay and stroke as shown :-







Draw this #A0A4A5 colored circle as shown :-



Draw another outline with autoshape ( ) 

Rasterize the layer. Use Smudge tool with 10-15 strength and drag the brush over the circle until you get something like shown in the figure :-



Draw this circle in the middle of the shape :-



Apply Bevel and Emboss as shown :-





Draw small black color circle and one tinny white circle in it with ellipse tool. Group and merge these two layers. Duplicate and place it as shown :-



Our Speaker is ready :)