On May 14, 1993, at approximately 1757 central daylight time, a Piper PA28 181, N39663, was substantially damaged when it impacted terrain during a forced landing following a loss of engine power at 6,500 feet MSL. The private pilot, a passenger rated pilot, and two other passengers did not sustain injury. Visual meteorological conditions prevailed for the personal cross country flight. During interviews conducted by the Federal Aviation Administration inspector with the private pilot, the information in this paragraph was revealed. The flight departed Arlington, Texas, under a visual flight rules flight plan at approximately 1540 with the fuel "estimated as 17 gallons per side." During cruise flight "one fuel gauge dropped rapidly" and as the pilot switched to the other fuel tank "its' gauge also dropped." Engine power was lost and the pilot made an emergency approach to a forced landing on what appeared at altitude to be a "dirt road." On short final the pilot realized the "road was a turn row with a deep ditch on each side." The turn row was "too narrow for landing the airplane" and as the pilot made a turn to the left to land in the adjacent wheat field the airplane impacted the plowed furrows. Personnel interviews conducted with the operator and owner by the inspector and the investigator in charge and a review of fueling logs and flight invoices from the operator revealed the following information. The airplane had been fueled "to the top" on May 13, 1993, at 2215. On the morning of May 14, 1993, the airplane was flown for 2.3 hours by another pilot. The pilot and passenger rated pilot reported to the Safety Board the following information. For weight and balance purposes the pilot had requested that the airplane be fueled to the tabs. When the pilot obtained the keys for the airplane from fixed base operator personnel, he was told that the airplane had been fueled to the tabs. During the preflight, the pilot and passenger rated pilot checked the fuel tanks and the "left tank was slightly over the tab and the right tank was below the tab." The pilot "felt that the amount of fuel over the tab in the left tank and the amount of fuel under the tab in the right tank balanced out." A review of the Pilot's Operating Handbook, performance data, and flight data by the inspector, revealed that the airplane had a total usable fuel capacity of 48 gallons with a fuel burn of approximately 10 gallons per hour. Total flight time since refueling was 4.6 hours. During the field examination, the inspector drained approximately 21 ounces of fuel from the left wing tank, and visual evidence indicated approximately the same amount of fuel in the right wing tank. Approximately 3 ounces of fuel was found in the fuel strainer. Examination of the airframe and engine by the inspector did not reveal any mechanical anomalies that would have contributed to the accident. The airplane was released to the owner following the investigation.