On July 27, 2022, about 1725 Alaska daylight time, a Cessna 207A, N6908M, was substantially damaged when it was involved in an accident near Dillingham, Alaska. The pilot and two passengers were not injured. The airplane was operated as a Title 14 Code of Federal Regulations Part 135 scheduled flight. The pilot reported that, during approach to landing he became aware that the left rudder pedal was not responsive. The pilot declared an emergency and landed uneventfully. Examination of the airplane by a Federal Aviation Administration inspector revealed that one of the rudder cables had fractured, and rust was visible at the fracture location. Because the failure of the rudder cable adversely affected the performance and flight characteristics of the airplane and required replacement of the cable, the damage to the airplane was substantial. Follow-up examination revealed that the rudder cable was fractured about 94 inches from the turnbuckle terminal end and 152 inches from the center of the attachment holes in the clevis at the other end. The bearings at the centers of the pulleys moved freely in both submitted pulleys; however, examination revealed abrasion of the outer rim of the left pulley and orange deposits consistent with rust in the groove for the left pulley in addition to rubbing around much of the circumference of the groove contact surface. Although no rubbing damage was observed on the right pulley, the cable contact pattern was offset from the groove centerline. The fractured ends of the cable were mostly worn to a tapered end with no discernable fracture features, consistent with ductile overstress fracture. Review of the maintenance logs revealed that the last inspection of the flight controls was completed on November 23, 2021, about 8 months before the accident, at an airplane total time of 40,516.8 hours. An entry on January 5, 2022, and airplane total time 40,536.6 hours, notated that “the left hand rudder stuck pulley at the aft baggage bulkhead” as well as “corrosion of the L/H rudder cable at aft baggage bulkhead.” The mechanic’s response to the entry stated, “upon further inspection, determined cable not corroded. . . No defects.” The airplane had accrued 40,885 total hours at the time of the accident.