Check for spark, put a tablespoon or two of gas in the cylinder, or spray some carb cleaner in it, reinstall spark plug and plug wire, try to start. If it fires then dies, fuel problem, if NO fire, most likely NO spark. Next locate the ignition coil, there should be a small, usually black in color Kill wire hooked to it, unplug it. Then repeat the above steps and try to start. If it fires, then there is an electrical issue grounding the coil. If no fire with the kill wire unhooked, bad coil