On September 26, 1994, at 0830 Pacific daylight time, a Rockwell S2R, N8874Q, collided with electrical power lines during a descent near Visalia, California. The pilot was in a descending left turn, conducting an aerial application to a cotton field. The airplane, owned and operated by Gilbert Aviation Industries of Visalia, California, was destroyed by impact and postimpact fire. Visual meteorological conditions prevailed. The certificated commercial pilot, the sole occupant, was not injured. The flight originated from Visalia Sequoia Field at approximately 0825. The pilot reported in the aircraft accident report that the left wing contacted power lines. The left wing struck the ground and the airplane burst into flames on impact. The pilot reported no mechanical failures or malfunctions. A Federal Aviation Administration (FAA) inspector reported that there was approximately 5,000 square feet of impact and fire damage to the cotton field.