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PS's halftone tool (under filter gallery / sketch / halftone ) set to "line" can sorta-kinda do a similar effect, but the best (ok, easiest) way is one of the commercial plugins that have many more features & adjustments, e.g.,:

#1 Alpha Plugin's "Engraver":

http://www.alphaplugins.com/products...ate=&prod_id=2

http://www.alphaplugins.com/Engraver...rIIImanual.php

#2 - Van der Lee's "Halftone":

http://www.vanderlee.com/plugins_halftone.html

http://www.vanderlee.com/plugins_hal...reenshots.html

In both, note that many different spirals, circles, phase shifts, etc. are available as options.

The effect can also be done using PS's basic / native tools, and, as I recall, there are a few tutorials floating around that illustrate this approach.  If you are searching on Google, also be sure to include terms like:

"guilloché", "half-tone", "line screen"

Tom M