Where is it ?
Cant find it in my photoshop tool.

Depends on what version you have. The 3d tool is only there on Cs5+ "extended" not on the standard PS. If it is the extended version you have there should be a menu bar up top with a few presets like Essentials Painting and a few more. The 3d option is there and click it will open the 3d interface. You may have to do some searching around up there to find it and if you've customized the UI then it can probably be found under Window > 3D.

But like I said if you don't have the extended version it won't even be there for you. To be honest it's a meh tool as far as what I've seen and most things that it does can be replicated in just plain PS with a bit of work. Maybe it won't be true 3d but it'll give the same impression.

Ok thanks !