On July 22, 1993, at 0800 eastern daylight time, a Beech A36, N211BB, veered off the left side of the runway during an aborted takeoff at Fowlerville, Michigan. The airplane sustained substantial damage. The private pilot and certificated flight instructor (CFI) reported no injuries. Visual meteorological conditions prevailed for the instructional flight, no flight plan was filed. The flight operated under 14 CFR Part 91, and the accident occurred during the attempted takeoff. The private pilot stated the dual instructional flight originated from Flint, Michigan about 0730. After some instrument instruction, the CFI initiated a simulated engine failure. The pilot reported he performed emergency procedures per the handbook. The emergency procedure terminated in a full stop landing on Runway 9 (3,040' X 110', grass) at Maple Grove Airport in Fowlerville. The private pilot reported they reviewed short/soft field procedures while they backtaxied to utilize the full length of Runway 36 (2,000' x 100', grass). The pilots calculated their takeoff distance to be 1,200'. The CFI stated they planned to abort the takeoff "...if the aircraft was not ready to fly by the time we reached the wind sock..." located about 1,400 feet down the runway. Both pilots stated the full length of the runway was used and they confirmed full power (normal engine instrument indications) and appropriate back pressure. The CFI reported "...as we approached the windsock...the nosewheel should have been out of the grass. It was not. At that time Neil pulled the power to idle to abort the takeoff. As we were slowing down, I knew it would be close, so I pulled the mixture to idle cutoff and Neil retracted the flaps. When we were about 200' from the end I told Neil to ground loop the airplane... ." The private pilot stated the airplane was "...groundlooped in a final attempt to...prevent/minimize damage...earth berm at end of runway." As the airplane swerved off the left side of the runway, the right wing hit the dirt berm and the right main landing gear collapsed. The private pilot stated they selected Runway 36 for departure because of wind conditions. Both pilots reported the winds were out of 330 degrees at 5 knots.