On February 12, 2002, at 1015 eastern standard time, a Piper PA-18, N8553C, collided with water during an attempted landing to Lake Eloise in Winter Haven, Florida. The airplane was owned by and registered to the private pilot, who conducted the personal flight under the provisions of Title 14 CFR Part 91, with no flight plan filed. Visual weather conditions prevailed at the time of the accident. The pilot and passenger were not injured; the airplane sustained substantial damage. The flight departed Lake Cannon in Winter Haven, Florida, at 1000. According to the pilot, he established an approach for a glassy water landing. The pilot further stated that he misjudged his altitude above the water, and flared prematurely. The left wing dropped and contacted the water. The airplane cartwheeled, and the right wing contacted the water as well. Examination of the wreckage revealed damage to the outboard edges of both wings. In addition the propeller blades were bent aft, the left wing support strut was bowed, the fuselage was deformed from the cabin area rearward, and there was a hole on the top of the fuselage above the rear seat in the cabin. The post-accident examination of the airplane failed to disclose mechanical malfunctions or component failures. The pilot did not report a mechanical malfunction with the airplane prior to the accident.