The 160-hour student pilot struck 4 electrical transmission lines while flying west bound at a low altitude. He stated in the NTSB Form 6120.1/2, that he was headed west into the afternoon sun and did not see the power lines located along a gravel road with a tree line running north and south. The helicopter impacted the ground approximately 140 feet after contacting the wires, rolled and came to rest approximately 300 feet from the initial point of contact. The pilot unfastened his seat belt and egressed without difficulty. His passenger had problems unfastening his seatbelt and the pilot returned to the helicopter to assist the trapped passenger. Weather at the time of the accident was reported as scattered clouds at 5,500 feet, winds from 130 degrees at 5 knots, temperature of 90 degrees Fahrenheit, and altimeter 30.05 inches of Mercury.