1.) First you need to open up the image you want to work with in Photoshop to start you clipping path. Clipping paths are a vector-based version of a layer mask, a clipping path performs the same function as a layer mask, but contain smooth, hard, edges that do not allow for any shading. To create a clipping path, begin by drawing a path on your image with the pen tool. 

2.) Click the Paths tab on the Layers palette. Then select on Shape 1 Vector Mask path – the Save Path tab will pop up when you click on it. The default path name for the new path is “Path 1″.

3.) Then click on the upper right arrow button and select the option ‘clipping path’. 

4.) In the dialog, choose which path layer to assign a flatness value. Flatness value determines how closely the path conforms to the curves. The lower the number, the more closely the path will conform to the curves. Enter a value and click “OK”

5.) Delete background by pressing the ctrl key + select the path layer and press delete. And then fill with a new background colour, pattern or image you would like as your background!