On March 9, 1996 about 1215 eastern standard time, a Cessna172D, N2681U, collided with the ground while on final approach to Middle Georgia Regional Airport, Macon, Georgia. The personal flight operated under the provisions of Title 14 CFR Part 91, A visual flight rules flight plan was filed. The airline transport pilot and his passenger were not injured, and the aircraft was substantially damaged. Visual meteorological conditions prevailed. Origination of the flight was Venice Municipal Airport, Venice, Florida about 0825. The aircraft was topped off at the Venice Municipal Airport, with a total of 36 gallons usable fuel on board. The cruise performance data for this airplane, flying at 2500 feet MSL and 2400 RPM, shows that the airplane would operate approximately four hours and forty minutes. Three hours and fifty minutes into the flight, on final approach into Middle Georgia Regional Airport, the engine power was lost about 1/4 mile from runway 05. At that point, the pilot notified the tower that he had run out of fuel and was not going to make it. He selected a forced landing area and attempted to land. During the forced landing roll, the airplane collided with a ditch and nosed over. During the post accident examination, no fuel was found in the left fuel tank, and 1.5 gallons of fuel was found in the right fuel tank.