On August 28, 1994, at 1710 central daylight time, a Piper PA-28- 140, N1197X, sustained substantial damage during an aborted takeoff from Jackson Municipal Airport, Jackson, Minnesota. The private pilot and four passengers reported no injuries. The personal 14 CFR Part 91 flight operated in visual meteorological conditions without flight plan. The pilot and passengers boarded the airplane in preparation for their planned one hour flight back to Jordon, Minnesota. The pilot stated all preflight weight and balance calculations were within limits. This was confirmed by FAA Inspector Jerry Weston. In a telephone interview, the pilot reported that during the takeoff roll on runway 22 (2274' x 300'), he felt the airplane digging into the soft, wet sod runway. The airplane became airborne briefly but then settled back down onto the runway. The pilot decided to abort the takeoff. The airplane came to rest in a ravine located at the end of the runway. The pilot stated he did not realize the runway was so soft from the amount of rain that the local area had received recently. No preimpact mechanical anomalies were reported by the pilot.