I dont have photoshop, but I can do that in word o.o sorta... it is a good make shift way until you get advice from these other smart fellers.
Go into MS Word (mine it the Beta for 10, you can get it free from the microsoft site, I'm sure the older version has similar options, they were just more difficult to locate and work with)
Insert you image (a gif won't work in this situation, you will have to make the transparency after uploading it to the stage in photoshop.
After you have done that go into picture tools: format picture > picture effects > 3D rotation > whatever effect you choose.
Haha it prolly sounds ridiculously inefficient xD But I makeshift everything I do xD