Try a bit of "motor crack" (starting fluid). Give the throat of the carb a spritz and then try starting. If she kicks a tries you have a carb problem if she just turns over you have a spark problem.
I'd also give the plugs a look. They may have some fuel on them but you need to look to see if there are any water droplets from excessive cranking the cylinders being wet is the problem. It does not take much moisture at all!!!!
Dave Neptune
