On January 24, 1999, at 2156 central standard time (all times herein are cst, unless otherwise stated), a Piper PA-46-350, N181JW, was destroyed during a collision with the ground while on final approach for runway 19 (8,199' X 150' wet asphalt) at the Greater Rockford Airport, Rockford, Illinois. N181JW had completed the ILS Runway 07 approach and was circling to land on runway 19. The 14 CFR Part 91 personal flight was operating on an IFR flight plan. Instrument meteorological conditions prevailed at the time of the accident. The pilot was seriously injured. The flight departed Cleveland, Ohio, at 2000. The flight proceeded enroute to Rockford, Illinois, and at 2138 Rockford Approach Control (RFD A/C) transmitted to the flight: "malibu one juliett whiskey thank you descend and maintain two thousand five hundred and ah on leaving eight thousand the descent will be at the pilots discretion i've had numerous reports of icing in the clouds" The pilot responded: "oh great" At 2141 RFD A/C transmitted: "one juliett whiskey expect the ils runway let's try the ils seven approach fly heading of two six zero" The pilot responded: "two zero i'll try the ils seven thanks" At 2151 RFD A/C transmitted: "ok one juliett whiskey you're two and a half miles from the end of the runway and ah i'm not ah what does your glide slope indicate sir" The pilot responded: "looks like i'm high" At 2152 RFD A/C transmitted: "malibu one juliett whiskey you're overflying the runway at this time sir did you want to go out and try it again sir" The pilot responded: "i got a lot of ice on here ah can i circle around" At 2153 RFD A/C transmitted: "and malibu one juliett whiskey i'll just kind of keep you close to the airport sir or i can take you out for the ils seven approach" The pilot responded: "i think i'd better not" At 2154 RFD A/C transmitted: "one juliett whiskey you're cleared to land on any er on any runway sir" At 2155 RFD A/C transmitted: "ok one juliett whiskey i show you're about a mile and a half north east of the airport sir i suggest you execute a missed approach" The pilot responded: "for you right now i'm sorry" RFD A/C then transmitted: "malibu one juliett whiskey you are one and one half miles north east of the airport sir" The pilot responded: "bring me in sir" RFD A/C then transmitted: "one juliett whiskey ah for if you want to go direct to the airport sir i'd suggest you fly heading two two zero" At 2155:56 RFD A/C transmitted: "ok one juliett whiskey i've got you in sight sir it looks like you're north of the airport do you have me in sight off your left wing" The pilot responded: "yes i do" RFD A/C transmitted: "ok" and "one juliett whiskey is cleared to land" At 2156:15 the sound of an emergency locator transmitter was heard. At 2159:19 Rockford ARFFF Emergency 4 reported: "emergency four is on the scene" A copy of the full transcript of communications with Rockford Approach Control is attached to this factual report. The pilot, in his written report said: "I flew the approach but when I had the runway in sight the tower said I was 'too high' and had better do a missed approach. I started to head for the VOR but realized I had serious icing I could not clear off and told the tower I needed clearance to land ASAP. They said I should take any runway and I turned back toward the airport to the N-S runway but just as I saw the lights the plane lost 'sp' lift and seemed to lose power as well as lift. I tried to keep level with the nose up but the next thing I remember was someone cutting me out of the airplane." WRECKAGE DESCRIPTION Inspection of the impact area of the aircraft disclosed the aircraft struck the ground about 527 feet from the approach end of runway 19. A wreckage path diagram is attached to this factual report. TESTS AND RESEARCH During the week of November 30, 1998, to December 4, 1998, the pilot completed a five day PA-46 Initial Pilot Training course. A copy of the completion certificate is an attachment to this factual report. The windshield heat system was functionally tested under the supervision of an FAA Principal Airworthiness Inspector on January 27, 1999 in a hanger at the Greater Rockford Airport. The annunciator panel's faceplate was found separated from the assembly and laying on the front right seat. The faceplate was reinstalled onto the panel assembly. The aircraft battery was reconnected and selected circuit breakers were reset. The aircraft master switch was turned on and power was supplied to the annunciator lights and the Environmental/Deice Switch panel. The "WSHLD LO" switch light was illuminated and the "WSHLD HI" switch was off. The switches were alternately activated and were found to function properly. A digital temperature meter probe was attached to the windshield in the area of the heating coils. The temperature meter was indicating 43 degrees F when power was applied to the windshield heat system with the "WSHLD LO" switch selected. After one minute, the meter indicated 44 degrees F; after two minutes, 57 degrees F; three minutes, 65 degrees F; four minutes, 71 degrees F; and after five minutes 76 degrees F. The windshield heat was switched to the "WSHLD HI" position. After one minute, the meter indicated 82 degrees F; after two minutes 91 degrees F; and after three minutes, 97 degrees F. The "WSHLD LO" switch was selected and the "WSHLD HI" was switch off. The annunciator panel 'WINDSHIELD HEAT FAIL" light immediately illuminated and remained on for three minutes until the windshield temperature dropped to 94.5 degrees F.