Spark plug is shot or improperly gapped? Clean gas, not last year's? In tank or in gas can? Try pulling the plug and putting just a shot of WD 40 down the shaft to give a possible frozen valve a shot. Clean, replace, gap the plug and see if that helps. Filter over carb has been cleaned and oiled for the season? Carb look all gummed up when you had it off?
But can you get spark at the plug?, like able to jump an air gap of at least a quarter of a inch or more? like the other poster said last years gas is no good. You can also use a product called "sea foam" to add to new gas,it breaks down the built up carbon inside cylinder area,along with rings that carbon up,it improves compression and you will get a lot of smoke during the decarbonizing process.
If the engine spins with the starter, and has a one or two lung aircooled magneto fired engine unplug the magneto "P" lead that kills the engine when it is grounded. Now try to start it with the choke full on. It may only pop once or twice, but you can go to half throttle so it is not being choked and try it there after you get the first pop or so. All the stuff you have changed only runs the starter motor so it can spin the engine. Depending on how old the engine is the magneto could be bad or dead also.
good idea to remove the float bowl under carb , clean it out and make sure the feed jet isnt gummed up . usually the bolt holding the bowl is the jet to . blow through it to clean it . even if you drain the gas tank there is almost always gas and dirt left in the bowl .
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