On August 31, 1999, about 1705 hours Pacific daylight time, a Piper PA-28-235, N8675W, operated by the student pilot, was substantially damaged during the takeoff roll at Boulder City, Nevada. The pilot was not injured. Visual meteorological conditions prevailed for the personal flight that was operated under 14 CFR Part 91. No flight plan was filed. The originating flight was destined for Henderson, Nevada. The pilot stated that during the takeoff roll, about 55 miles per hour, as he was starting to raise the nose he heard a "popping noise." That was followed by the right wing dropping and loss of directional control. The airplane veered to the left colliding with a dirt berm. The airport is uncontrolled. The pilot stated that the winds were approximately 230 degrees at 8 to 10 miles per hour. The pilot said that he had called the Las Vegas Airport Terminal Information Service (ATIS) prior to takeoff. Las Vegas is located about 18 miles northwest of Boulder City; the winds at Las Vegas were reported to be 210 degrees at 12 knots.