Video tutorial for MAC:
- Open YourGifFile.gif in the Preview.
- Drag all images (tiffs usualy) into a new folder.
- Then open them in Photoshop.
- Merge them in one file
- In top panel click on Window -> Animation
It is hard work, especially if the GIF contains many frames.
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Video tutorial for PC:
- In Photoshop CS3 top panel click on File -> Import -> Video Frames to Layers…
- You will get a dialog that shows MOV, AVI, MPG, and MPEG files. So what use is this to you? Well, it is posted on the Adobe forums that this is an oversight by them. If you type in *.* in the File name: field this will show you all files. You can now open animated GIF’s and they will display in the animation window and layers pallet.
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Thanks for PC video tutorial freescreencast.com