On February 18, 1998, at 1415 eastern standard time, a Cessna 152, N48878, collided with the ground while descending into Souther Field Airport in Americus, Georgia. The solo instructional flight operated under the provisions of Title 14 CFR Part 91 with no flight plan filed. Visual meteorological conditions prevailed at the time of the accident. The airplane sustained substantial damage. The private pilot was not injured. The flight originated at Orlando Executive Airport at 1035 eastern standard time. According to the pilot, the engine began running roughly during descent. The pilot stated he could not hold altitude and made an emergency landing into a field. The airplane traveled for 300 feet on the ground before it flipped over and came to rest. According to the Federal Aviation Administration's Operations Inspector who participated in the investigation of the accident, the pilot planned on his navigation log for 37.5 gallons of fuel to be available for this flight. The aircraft was properly placarded 13 gallons in each tank which would allow for approximately 4 hours of total fuel. After a 15 minute runnup and a flight time of 3 hours and 23 minutes, the pilot reported a loss of power. The on scene investigation revealed no usable fuel remaining in the tanks and no evidence of fuel leakage. The engine was restarted after fuel was provided.