The pilot of the low-wing airplane and the student pilot of the high-wing airplane both reported stopping for a short break while on solo, instructional, cross-country flights. After engine start, the pilot of the low-wing airplane reported checking for traffic in all directions before entering the taxiway and beginning his taxi toward the departing runway. The student pilot of the high-wing airplane reported checking for traffic to the right and announcing his taxi intentions over the common traffic advisory frequency, but did not look to his left before entering the taxiway. The pilot of the low-wing airplane could not recall if he heard the advisory statement nor if he made one of his own. The student pilot of the high-wing airplane did not see the low-wing airplane already established on the taxiway and coming from the left. As the student pilot of the high-wing airplane entered the taxiway the two airplanes collided. The low-wing airplane’s right wing impacted the high-wing airplane resulting in substantial damage to the low-wing and minor damage to the high-wing airplane. The pilot of each airplane reported that there were no preimpact mechanical malfunctions or failures with either airplane that would have precluded normal operation.