On May 7, 1995, at 1230 Pacific daylight time, a Cessna 172A, N7358T, was destroyed while maneuvering near Colusa, California. The aircraft was owned and operated by the pilot and was on an aerial observation flight. Visual meteorological conditions prevailed and no flight plan was filed for the operation. The private pilot and his passenger sustained minor injuries. The flight originated from the Colusa County airport at 1115 on the day of the accident. At the time of the accident, the pilot stated that he had been on a southeasterly heading at approximately 100 feet agl over a flooded rice field when the aircraft abruptly nosed over and crashed. The pilot stated that the engine was operating normally at the time of the accident. The passenger stated that the aircraft engine quit, restarted, and then quit again prior to impact. The aircraft came to rest in an inverted attitude in about 3 feet of water. Both occupants were able to exit the aircraft unassisted. The pilot later told Federal Aviation Administration (FAA) inspectors that he inadvertently flew the aircraft into the water. He also said that he only flies about six times a year and that he was simply not accustomed to flying at such a low altitude.