got spark
 

now that you have fuel and spark, i would try a compression test. sounds like somethings not working the way its supposed to.

Does it sound like it wants to start? I'd also check your timing.

also, just check over all your spark plugs wires to make sure their in right and everythings connected

hey 69
check the color of the spark make sure its a blue-ish white color =hot spark not a yellowish/ red if so im assuming that you have been crankin and crankin on it you might have washed out the compression with gas do what sky said and do a comp test if its readin low get a squirt can with some oil and squirt each cylinder threw the spark plug hole undo the coil wire and turn it over by hand 3/4 ratchet with correct socket on center balancer bolt turnig clockwise this will recoat the rings you might also want to undo the fuel line so your not flushing it out again now this will smoke alittle till it burns the rest of the oil off
goodluck
Terry