On May 31, 2004, about 1000 mountain standard time, a Cessna 177B, N7PP, came to rest inverted after a loss of directional control on landing at Valle Airport (40G), Grand Canyon, Arizona. The pilot/owner was operating the airplane under the provisions of 14 CFR Part 91. The private pilot, the sole occupant, was not injured; the airplane sustained substantial damage. The personal cross-country flight originated from Ernest A. Love Field Airport (PRC), Prescott, Arizona, after a stop at Seligman Airport (P23), Seligman, Arizona, with the final destination of 40G . Visual meteorological conditions prevailed, and a flight plan had not been filed. The pilot submitted a Pilot/Operator Aircraft Accident Report (NTSB Form 6120.1/2). He stated that he and a friend in another airplane had flown to Seligman for breakfast, and then to Valle. The Unicom reported winds from the northwest at 10 knots, and runway 01 in use. The pilot overflew the runway, checked the windsock, and entered for left traffic on runway 01. The pilot executed a go-around because of the wind. His friend landed, so he continued for another attempt. As the left main wheel touched down, a gust of wind pushed the airplane off of the right side of the runway into rough terrain. The airplane collided with a rocky ditch, and nosed over. The official weather observation for the airport at 0947 was reporting winds from 250 degrees at 9 knots.