First Step - Open New File (Ctrl + N) Second Step - Add New Layer through Layers Panel (F7) and Place the Photograph or Text with transperant Background. Third Step - Delete the layer 'Background' from Layers Panel. Now you have only one layer with transperant Background. Fourth Step: Save as new file with extension PNG. Transperant Background Ready. * Any doubt on creating the PNG file, please feel free to ask, I am ready to help.
Oh thanks You can download free PNG files in http://psdl.ir/cat-4976.html Its nice for designer Thanks again