1. Open Corel DRAW. Draw perfect circle with the help
of Ellipse Tool and CTRL key.
2. With Shift and Drag method, make a copy of the circle inside the
main circle and right click to get the copy.
3. Select both the circles
Arrange > Combine

4. Select Interactive Fill Tool. Drag the pointer on the
object. Select Radial Fountain Fill from property bar.
5. With the proper combination of two colors create the
ring effect. White is chosen as a mid color in the following ring.

6. How to entangle the rings? Make another copy of the
ring. Place is over other.

7. Draw the shape which you want to remove to get entangled
effect on the top cross section of the rings.

8. Select the newly drawn shape.
Arrange > Shaping > Trim

9. Click on the top circle to trim. Delete the shape after
trimming.