WHILE APCHING TO LAND ON AN ARPT NEAR A LAKE; THE PLT OF A CPR C206; WITH AMPHIBIOUS FLOATS; INADVERTENTLY MADE A WATER LNDG WITH THE GEAR DOWN. HE WAS MAKING A SPECIAL VFR APCH IN LOW VISIBILITY.

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I WAS PIC OF C206 AMPHIBIAN. THE ATIS INFO AT NEW LAKEFRONT CALLED FOR LIGHT WINDS; 300 FT SCATTERED CLOUDS; 4000 FT OVCST; VISIBILITY 1 1/2 MI DUE TO HVY RAIN. I REQUESTED A SPECIAL VFR AT 13 MI AND WAS GRANTED CLRNC UPON REACHING 5 MI E. ON A WIDE L BASE FOR RWY 18L WITH 10 DEGS OF FLAPS AND THE LNDG GEAR DOWN; I CALLED TFC IN SIGHT FOR PARALLEL RWY 18R; AT WHICH TIME THE ANNUNCIATOR PANEL LIGHT INDICATING R LOW FUEL CAME ON. WHILE VERIFYING FUEL QUANTITY AND FUEL SELECTOR ON BOTH; I DSNDED TO A POINT WHERE WATER LNDG WAS IMMINENT. THE ACFT STOPPED AND WHILE TAXIING; I RETRACTED THE GEAR AND BEGAN TAXIING TOWARD SHALLOW WATER. AFTER 2 MINS OF TAXIING THE ACFT WAS STARTING TO LIST TO THE R. AT THIS POINT I RADIOED LAKEFRONT TWR AND REQUESTED RESCUE EQUIP. THE ACFT REMAINED UPRIGHT FOR 5 MINS THEN SLOWLY ROLLED TO THE R; CAPSIZING. CALLBACK CONVERSATION WITH RPTR REVEALED THE FOLLOWING INFO: RPTR STATED THAT THE ENG NEVER RAN OUT OF FUEL OR QUIT; BUT IN EFFECT; HE JUST RAN INTO THE WATER WITH THE AMPHIBIOUS FLOATS GEAR DOWN. THE LAND ARPT WAS 2 MI AWAY. THE R FLOAT LEAKED AND CAUSED THE ACFT TO LEAN TO THE R. THEN THE ACFT SANK TAIL AND R WING FIRST. HE CALLED THE TWR FOR RESCUE HELP AND THE ACFT WAS PULLED FROM THE WATER THE NEXT DAY WITH NO DAMAGE FOR CORROSION FROM THE WATER. THE C206 WAS MOUNTED ON AMPHIBIOUS FLOATS AND HAD A SOLOY TURBOPROP CONVERSION AND WAS OPERATED FOR A CORPORATION.