On March 12, 1998, at 1608 mountain standard time, a Piper PA-34-200, N83DA, owned and operated by U.S. Aviation, was substantially damaged during takeoff at Ogden, Utah. The commercial rated flight instructor and commercial rated pilot receiving instruction were not injured. Visual meteorological conditions prevailed, and no flight plan was filed for the instructional flight being conducted under Title 14 CFR Part 91. The flight originated at Ogden approximately 1530. According to the accident report submitted by the flight instructor, he was giving instruction in rejected takeoff procedures to a foreign student. The instructor advised the control tower what his intentions were. The pilot was cleared to "position and hold" on runway 21, and subsequently cleared for takeoff. As power was increased, the control tower cancelled the takeoff clearance and instructed the pilot to "hold in position." The instructor said the student did not understand the instruction. The instructor retarded engine power and repeated the clearance to the student. The student attempted to exit the runway. The instructor took control of the airplane and repositioned it on the runway. He repeated the clearance to the student and asked him if he understood. The student acknowledged. The instructor then advised the control tower that they would accept a normal takeoff clearance if it would be expedient. He was advised to stand by and that he could perform his rejected takeoff procedure momentarily. Shortly thereafter, they were cleared for takeoff. The instructor said that when the airplane was 10 mph below rotation speed, he retarded the right engine throttle. The student "rotated (decided to fly) and the airplane became airborne." The instructor told the student to land the airplane as there was sufficient runway remaining. The student did not respond. The instructor again took control of the airplane and was getting ready to land when the control tower advised that the landing gear was not extended. The instructor applied full power on the right engine, but the airplane settled onto the runway. Postaccident inspection disclosed the left engine firewall was buckled.