THE PILOT STATED HE PULLED UP AFTER A SPRAY PASS AND TURNED TO REVERSE DIRECTION. HE REPORTED HE NOTED A DETERIORATION IN ROTOR RPM, AND HIS REMEDIAL ACTION 'RESULTED IN AN IMMEDIATE AND RAPID RATE OF DESCENT...THE HELICOPTER HIT THE GROUND...TURNED TO THE RIGHT AND ROLLED OVER.' THE PILOT STATED HE DID NOT PAY SUFFICIENT ATTENTION TO THE FLIGHT, HE WAS PREOCCUPIED AND DID NOT MAINTAIN ROTOR SPEED.