On December 13, 2007, about 1500 eastern standard time, a Cessna 310J, N310RV, was substantially damaged during a go-around from Hilton Head Airport (HXD), Hilton Head Island, South Carolina. The certificated commercial pilot and passenger were not injured. Visual meteorological conditions prevailed for the flight, which departed Orlando Executive Airport (ORL), Orlando, Florida, about 1330. No flight plan was filed for the personal flight conducted under 14 Code of Federal Regulations Part 91. The pilot stated that he obtained his multiengine rating about 3 months prior to the accident, and the purpose of the accident flight was to build multiengine flight experience. The airplane departed ORL about 90 minutes prior to the accident, with approximately 110 gallons of aviation gasoline. The pilot was attempting to land on runway 21, a 4,300-foot-long, 100-foot-wide, asphalt runway. During the flare, the airplane "ballooned" and floated beyond approximately two-thirds of the runway. The pilot further stated that he "briskly" advanced the throttles to initiate a go-around; however, the airplane rolled and yawed right, and then contacted the ground off the right side of the runway. The airplane came to rest upright in a ditch, and sustained damage to the wings, fuselage, and landing gear. The pilot added that at the time of the go-around, the airplane was below the minimum single engine maneuvering speed (Vmc), and the right engine either lost all power or failed to attain full power. The pilot could not recall the exact airspeed or engine rpm at the time of the accident. The passenger was also a certificated pilot. The passenger stated that at the time of the go-around, the airplane was "very slow," about 80 knots. The passenger further stated that the accident sequence happened very quickly, and he remembered hearing an increase in engine noise, but he could not be sure if it was an increase in one or both engines. He was also uncertain if the right engine lost partial or total power. The airplane had accumulated 4,724 total hours of operation. The airplane's most recent annual inspection was completed on August 25, 2007, and it accumulated 80 hours of operation from that date, until the accident. Review of a make and model airplane owner's manual revealed that the Vmc speed was 87 miles per hour (mph). The recommended safe single engine speed was 102 mph. On February 14, 2008, a Federal Aviation Administration (FAA) inspector examined the airplane's right engine. The propeller was rotated by hand, and crankshaft, camshaft, and valve train continuity were confirmed. Thumb compression was attained on all cylinders, and the magnetos rotated freely, with detents noted. In addition, the fuel distribution valve was inspected, and a fuel odor was noted on the diaphragm. No preimpact mechanical malfunctions were identified during the examination. The pilot reported a total flight experience of 379.5 hours; of which, 93.4 hours were in multiengine airplanes, with 81.9 hours in the same make and model as the accident airplane. The reported weather HXD, 1457, was: winds from 160 degrees at 5 knots; visibility 10 miles; few clouds at 3,000 feet; temperature 23 degrees Celsius; dew point 18 degrees Celsius; altimeter 30.18 inches of mercury.