3DS Max
Render with mental ray.
The motorcycle was recreated from scratches using shapes, primitives and extended objects.

This entry is made according to

(UPDATED 08/2009): Recreating a source image from scratch in a 3D program is allowed, but it's required to post a step by step guide. It is always safest to post each action you did in your step by step guide, no matter what program you use. This will increase the chances of your entry staying in the contest!

I am new to this site. So please sends ur comments to improve myself. I only Used Source Image. I further draw manually for the parts of the body. Please vote for me. Thank u friends.

Thank u for all of ur suggestions. I modified now.