On March 19, 2005 at 1100 Eastern Standard Time, A Piper PA28-151, N32033, registered to Tumbleweed International Equine, operating as a 14 CFR Part 91 instructional flight collided with wires while descending during a simulated emergency landing. Visual meteorological conditions prevailed and no flight was filed. The airplane received substantial damage. The commercial pilot flight instructor (CFI) and private pilot receiving instruction reported no injuries. The flight originated from Heart of Georgia Regional Airport, Eastman, Georgia, on March 19, 2005, at 1030. The CFI stated he and the private pilot departed the traffic pattern and flew to the training area located north of the airport. The private pilot demonstrated slow flight, stalls, and steep turns. The CFI stated he took over the flight controls at 2,000 feet and demonstrated an emergency descent leveling off at 1,000 feet. The CFI further stated he was very familiar with the area and knew there were high tension wires in the vicinity. The CFI demonstrated an emergency landing by decreasing engine power and allowing the airplane to descend. He added power and initiated a climb when the airplane collided with the top wire on the power line separating the wire. The wire hit the propeller, top of the engine cowling, windshield, and left wing. The CFI stated, " I simply failed to maintain a visual look out resulting in the collision with the wires." The CFI managed to maintain control of the airplane and flew it back to the airport and landed with out further incident. After landing the CFI observed structural damage to the firewall and the left wing.