On December 5, 1998, at 1440 central standard time, a Sid Champion, Jurca MJ-5, N9772N, collided with trees during an emergency landing near Madison County Airport in Madison, Mississippi. The personal flight was operated by the pilot under the provisions of Title 14 CFR Part 91 and visual flight rules. Visual weather conditions prevailed at the time of the accident with no flight plan filed. The airplane sustained substantial structural damage, and the private pilot and his passenger received minor injuries. The personal flight departed from Bruce Campbell Field in Madison, Mississippi at 1430. The pilot reported that they were departing Bruce Campbell Field on runway 17 and they were enroute to Raymond Airport. During the first attempted takeoff, the pilot experienced a rough engine condition and he elected to abort the takeoff. After several minutes of additional engine runup, the pilot attempted a second takeoff. During the second takeoff attempt, the engine developed normal power and the initial climbout was routine. As the airplane accelerated past the departure end of the runway, the engine lost power. Still losing engine power, the pilot initially elected to return to the airport for an emergency landing. The pilot subsequently selected another emergency landing area, off-airport, for a forced landing. As the pilot maneuvered for the forced landing, the airplane collided with trees 300 yards east of the runway; the airplane landed in an upright position. Examination of the accident site disclosed that fuel was recovered from the fuel system. The examination of the fuel system and the engine failed to disclose any mechanical malfunction or component failure. The carburetor heat lever was in cold position. Reviews of the existing weather conditions were favorable for the formation of carburetor ice.