The helicopter was engaged in spraying herbicide along levee banks. The pilot tracked the helicopter along the top of the banks to minimise spray drift onto adjoining cotton crops. It was necessary for the pilot to look monetarily behind the helicopter to check the spray drift. On looking forward the pilot noticed power lines immediately in front of the helicopter under the rotor disc. He said there was no time to take evasive action. After the collision with the power lines, control of the helicopter was lost and it impacted the left side of the levee bank.