Kalitta Flight 207 was a cargo flight from New York-JFK to Bahrain (BAH) with a technical stop at Brussels (BRU). It carried 76 tonnes of cargo. The Boeing 747 was cleared for takeoff from runway 20 (a 9800 x 164 feet asphalt runway). The initial phase of the takeoff run was uneventful. The speed increased under a constant acceleration until one of the engine experienced a momentary loss of power. This phenomenon was accompanied by a loud bang, heard by the crew and external witnesses, and by flames, seen from the control tower. The bang and the loss of power occurred around V1 speed. Two seconds after the bang, all four engines were brought back to idle, and braking action was initiated. The thrust reversers were not deployed. The aircraft came to a stop 300 m after the end of runway 20, above a railroad embankment. The aircraft was severely damaged; it broke in three parts. CAUSE AND CONTRIBUTING FACTORS: The accident was caused by the decision to Reject the Take-Off 12 knots after passing V1 speed. The following factors contributed to the accident; – Engine Nr 3 experienced a bird strike, causing it to stall. This phenomenon was accompanied by a loud bang, noticed by the crew. – The aircraft line up at the B1 intersection although the take-off parameters were computed with the full length of the runway. – The situational awareness of the crew, – Less than maximum use of deceleration devices. – Although the RESA conforms to the minimum ICAO requirement, it does not conform to the ICAO recommendation for length.