Ok gentleman, I replaced:
New plug (Gapped)
New Carb and Gaskets
New Coil (getting good spark)
New Air Filter
New pull cord assembly
Checked Kill Switch OK
Checked Valves and clearance OK
Fresh oil change
Fresh gas ...
Will not start,tried starter fluid and got a couple farts out of it.
What am I missing besides someone who knows what the hell there doing?