On January 23, 1995, at 0740 central standard time, a Messerschmitt-Boekam-Blohm (MBB) BO-105S, N51948, was substantially damaged during repositioning on a platform Cameron 278B in the Gulf of Mexico. The airline transport rated pilot was not injured. Visual meteorological conditions prevailed. The operator of the Title 14 CFR Part 135 on demand cargo flight was Air Logistics of Mew Iberia, Louisiana. During personal interviews, the company and the pilot reported the following information. The evening prior to the accident, the helicopter was secured on the helipad as a weather system moved through the area. Winds shifted from the north northeast and by 0715 as the pilot performed the preflight winds were gusting to 35 knots against the left rear of the helicopter. Following the preflight, the pilot planned a 180 degree pivot prior to hovering. As the pilot initiated the pivot, the front of the helicopter rotated to the left 70 degrees, pitched up, rolled to the right and came to rest on the helipad. The pilot shut down the engine and exited the helicopter. Examination of the helicopter revealed that the tiedown was still attached at the right rear skid. Damaged occurred to the main rotor blades, tail rotor, aft crosstube, and skids.