Narrative:

While flying south along the oregon coast at between 500 ft and 700 ft AGL and about 750 ft offshore, my attention was diverted by the beautiful scenery. I was looking outside for an extended period of time when I noticed a decrease in altitude. The altimeter was now reading about 300 ft and I was nearly above some people on a beach. As soon as I noticed the deviation, I began a climb and turned away from the beach (toward the west). This was completely unintentional and I am aware of the minimum altitudes mandated by far part 91. I believe that the contributing factors include the beautiful WX and surroundings, but it never would have happened had I been paying more attention to my altitude.

Google
 

Original NASA ASRS Text

Title: PLT OF AN SMA SEL FAILED TO MAINTAIN THE MINIMUM SAFE ALT OVER PERSONS AND PROPERTY.

Narrative: WHILE FLYING S ALONG THE OREGON COAST AT BTWN 500 FT AND 700 FT AGL AND ABOUT 750 FT OFFSHORE, MY ATTN WAS DIVERTED BY THE BEAUTIFUL SCENERY. I WAS LOOKING OUTSIDE FOR AN EXTENDED PERIOD OF TIME WHEN I NOTICED A DECREASE IN ALT. THE ALTIMETER WAS NOW READING ABOUT 300 FT AND I WAS NEARLY ABOVE SOME PEOPLE ON A BEACH. AS SOON AS I NOTICED THE DEV, I BEGAN A CLB AND TURNED AWAY FROM THE BEACH (TOWARD THE W). THIS WAS COMPLETELY UNINTENTIONAL AND I AM AWARE OF THE MINIMUM ALTS MANDATED BY FAR PART 91. I BELIEVE THAT THE CONTRIBUTING FACTORS INCLUDE THE BEAUTIFUL WX AND SURROUNDINGS, BUT IT NEVER WOULD HAVE HAPPENED HAD I BEEN PAYING MORE ATTN TO MY ALT.

Data retrieved from NASA's ASRS site as of July 2007 and automatically converted to unabbreviated mixed upper/lowercase text. This report is for informational purposes with no guarantee of accuracy. See NASA's ASRS site for official report.