On June 12, 1998, about 1000 Alaska daylight time, N171Q, a wheel equipped Cessna 172 airplane converted to a tail wheel configuration, sustained substantial damage during takeoff, about 10 miles west of Angoon, Alaska. The airplane was being operated as a visual flight rules (VFR) personal flight under Title 14, CFR Part 91, when the accident occurred. The certificated private pilot/owner, and the one passenger aboard were not injured. Visual meteorological conditions prevailed, and no flight plan was filed. The flight originated at the Juneau International Airport, Juneau, Alaska, about 0700. During a telephone conversation with the National Transportation Safety Board investigator-in-charge on June 12, the pilot reported that while departing to the north from a tidal beach, the airplane hit a bump, and became airborne prematurely. The pilot attempted to abort the takeoff, and the airplane slid sideways to the right. The right main landing gear collapsed, and the airplane sustained substantial damage to the right wing and fuselage. The pilot stated that the wind conditions at the time of the accident were from the east at 8 knots.