On November 14, 2006, at 1300 mountain standard time (MST), a Piper PA-28-140, N2390T, sustained substantial damage following a loss of engine power and subsequent forced landing during approach to Caldwell Industrial Airport, (KEUL) Caldwell, Idaho. The airplane was operated as a visual flight rules (VFR) cross-country flight under the provisions of Title 14, CFR Part 91, when the accident occurred. The commercial pilot and passenger were not injured. Visual meteorological conditions prevailed, and a VFR flight plan was in effect. The flight originated about 0855 MST from Tonopah, Nevada, (KTPH), and was en route (approximately 335 nautical miles) to Caldwell, Idaho. During a telephone conversation with the National Transportation Safety Board investigator-in-charge on November 14, the pilot reported that the engine lost power due to fuel exhaustion while on short final to the flight planned destination airport. The pilot stated that after losing power he initiated a forced landing to an open field approximately 1/4 mile short of runway 30. The airplane encountered rough/uneven terrain during the landing sequence and sustained substantial damage to the wing assembly. This was the aircraft's second flight after being topped off with fuel. The first flight commenced on November 13, however, due to deteriorating weather conditions the pilot returned to Tonopah approximately 45 minutes after departure. The aircraft was not refueled prior to the second (accident) flight. The pilot reported the flight took longer than expected due to higher than forecasted headwinds.