On December 24, 2005, about 1537 eastern standard time, a Beech BE-23, N7657R, registered to R & S Aero, LLC and operated by an individual, impacted with trees during a force landing on a road near Palaka, Florida. Visual meteorological conditions prevailed at the time and a visual flight rules flight plan was filed for the Title 14 CFR Part 91 personnel flight. The commercial-rated pilot and passenger were not injured, and the airplane incurred substantial damaged. The flight originated from the Moore County Airport, Southern Pines, North Carolina, earlier that day, about 1130. The Pilot stated he planned a cross county flight from Chambersburg, Pennsylvania (N68) to Ocala, Florida. He had planned 2 fuel stops along the route. On December 17, 2005, the airplane was topped off with fuel and flown to (N68), about a 15 minute flight. The cross county flight took off from (N68) at about 0720. They landed in Siler City, NC (5W8) at about 0920 and refueled the airplane with 20 gallons of fuel. He estimated that he had a total of 45 gallons of usable fuel on board for the flight to Palatka, FL (28J). He would make a decision after 2 hours into the flight to determine if they would require a stop for fuel before reaching (28J), at a fuel consumption of 10 gallons per hour. He forecasted the flight to be 4 hours. Twenty minutes into the flight to (28J) they stopped at the Moore County Airport (KSOP) for a restroom stop. At about 1130 they departed (KSOP). During the engine run-up check for departure, he noted that he failed to reset the timer to monitor the fuel when departing (5W8). He reset the timer and made a mental note to include approximately 30 minutes extra when figuring the fuel status en route. At about 1530, about 12 miles from (28J), the pilot noted a loss of fuel pressure. He switched tanks, turned on the fuel pump, enriched the fuel mixture, and about 2 minutes later the fuel pressure was lost again. He advised Jacksonville Approach Control of his intention to land on a road or in a field. A road was located and he glided the airplane to land. He noticed a gate along the landing path and maneuvered the airplane over the gate. As the airplane came back down, the wings struck trees causing the airplane to rotate counter clockwise before coming to a stop. He and the passenger exited the airplane and called Flight Service to advise the authorities on what just had happen and that they were alright. The pilot stated to the NTSB and the FAA he had experience fuel exhaustion, due to miscalculation of the fuel and there were no mechanical failures or malfunctions to the airplane or any of its systems prior to the accident. The passenger stated they depart after 11:15 am from the Moore Airport that day. While en route, at about 3:00 pm, the engine sputtered as if it was running out of fuel. The pilot switched from the left fuel tank to the right fuel tank and mentioned that they had enough fuel for a four hour trip and that the right tank would be more than enough to get them to the airport. He had been regularly switching tanks during the flight. A few minutes later the engine sputter again. The pilot said "this can't be happing; we have enough fuel for 4 hours". The engine went on and off and then gave out. The pilot called on the radio to advise of the situation and asked for suggestions on where to land. He told the controller they would look for a field. A road without power lines was found. The pilot maneuvered the airplane around and descended down on the road. They were about to land when the pilot noted a gate in the road and went over it. Before bringing the plane back down to land, the left wing hit two, approximately 3-4 inch diameter, pine trees and then spun counter clockwise and slid sideways through the drain ditch on the side of the road before stopping with the right side of the engine against a tree.