Does it turn over by hand?
If so drain oil, drain old fuel from tank & drain coolant. Add new fluids. replace filters. check wiring. charge battery, turn key, step on foot starter. Did it start? if so great.
If it does not turn by hand, you'll need to do more checking, like pull plugs and look inside the cylinders. one of these helps with that,
ProVision fiberoptic inspection scope. [img]
http://www.provision100.com/images/homeart/h_products.gif[/img]
