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Sam's link shows you the "right" way to do it, but, to use this method, you need to be familiar with the 3D capabilities and tools in PS.

However, if you can be happy with an approximate solution (ie, doesn't go all the way to the edge) that only requires conventional 2D Photoshop, the effect you are dealing with is sometimes referred to as anamorphosis / anamorphic distortion by the Tiffen DFX plugin suite, and "volume deformation" by DxO's "View Point" plugin.  These plugins are sometimes used by photographers and videographers to either try to minimize the distortion (ie, very unflattering fattening ) of people at the edges of wide angle frames, or intentionally introduce distortion.  Here is what one can do with two applications of the DxO tool.

HTH,

Tom  M

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