You said it has a new spark plug. But is it actually producing spark. Remove the spark plug and connect it to the wire and then ground the spark threads to the engine block and crank to check for spark. If that pans out then reinstall and try putting gas into the carb intake and crank to see if it tries to start and run or start and then die. Let us know. Also can you supply the engine model number information so we can see what engine we are working with.