The pilot was conducting an approach to land on water in a float-equipped airplane. He said that, because of the high winds, he conducted the approach at a high airspeed. He stated that, when the airplane was about 50 feet above the surface, it encountered a strong wind shear, and the left wing dropped. The pilot noted that he had never before encountered such a violent wind shear during landing. The pilot applied full power and full aileron but the airplane struck the water with its left float and left side of the tail before he could get it completely level. The airplane bounced, and the pilot then landed without further incident. Examination of the airplane revealed damage to the left elevator and horizontal stabilizer. The pilot stated that there were no preaccident mechanical anomalies with the airplane that would have precluded normal operation.