As Kevinski said go back to the basics, compression, fuel, and spark. It sounds like you have conformed fuel in the intake and we gather that you have compression so spark, at the correct time would appear to be the missing ingredient. Easiest check for timing being close is to put the engine at TDC on the compression stroke (both valves closed) remove the distributor cap and see if the rotor is pointing toward the number 1 spark plug wire. If it's in the neighborhood timing should be good enough to fire, or at least pop. If timing looks good and you know you have spark then try a quick shot of starting fluid in the intake. If it pops on the starting fluid you don't have sufficient fuel.
