On March 7, 2009, about 1147 eastern standard time, a Cirrus SR-22, N574PG, crashed into a ditch during a simulated soft field takeoff at Montauk Airport (MTP), Montauk, New York. The certified flight instructor (CFI) and student pilot were not injured, and the airplane was substantially damaged. The flight was operated as a personal flight under the provisions of 14 Code of Federal Regulations Part 91, and no flight plan was filed. Visual meteorological conditions prevailed at the time of the accident. The student pilot stated that the CFI wanted him to do a simulated "short-field" takeoff. The student pilot pulled back on the elevator, added full power, and began the takeoff roll. As the airplane began to accelerate, the nose of the airplane rose, and he attempted to put the airplane into ground effect. The main gear touched down, and the airplane began to veer off of the runway. The student pilot stated that they both attempted to regain control of the airplane, but the right wing contacted the runway, and they collided with a ditch. The student pilot stated that he never let go of the controls after the instructor tried making a recovery. The student pilot did not report any mechanical problems or flight control anomalies with the airplane. According to the CFI, he instructed his student to simulate a soft-field takeoff. He said that he instructed the student to begin the takeoff roll, rotate, and get the airplane into ground effect. The airplane climbed briefly, and then the main landing gear settled back down to the runway. The airplane began to roll and yaw to the right, and then collided with a ditch. The CFI stated that there was no positive exchange of flight controls with the student. The CFI did not report any mechanical problems or flight control anomalies with the airplane. In addition, he stated he had never demonstrated the accident maneuver to the student nor did he provide any formal ground instruction to the student on its execution. Examination of the airplane by a Federal Aviation Administration inspector revealed flight control continuity throughout the airframe. A weather observation at MTP about the time of the accident, indicated the wind was calm.