On February 25, 1999, about 1706 eastern standard time, a Cessna 152, N49407, registered to Britannia Flight Center, Inc., collided with a ditch following a loss of control during a touch-and-go landing at the Melbourne International Airport, Melbourne, Florida. Visual meteorological conditions prevailed at the time and no flight plan was filed for the 14 CFR Part 91 instructional flight. The airplane was substantially damaged and the student pilot, the sole occupant, was not injured. The flight originated about 1620 from the Winter Haven's Gilbert Airport, Winter Haven, Florida. The student pilot flew to Melbourne for the intention of performing one touch-and-go landing, then intended on returning to the departure airport. Review of a certified copy of the voice tape from Melbourne Air Traffic Control Tower revealed that the pilot identified himself as a student pilot on initial contact and requested a touch-and-go landing. The controller cleared the flight for a straight in approach to runway 9R, then cleared the flight to land. The pilot stated that the landing was reasonably smooth but slightly fast and while retracting the flaps, removing carburetor heat, and applying full throttle, the tower questioned whether the landing would be a full stop or touch-and-go landing. Review of the voice tape revealed that the controller questioned the pilot if he would taxi back; the pilot responded that he was performing a touch-and-go landing. The pilot further stated that he became distracted by the question from the controller, lost directional control of the airplane which veered to the left off the runway onto grass. Unable to stop the airplane, it traveled into a ditch.