it seems no spark at the spark plug

while I was mowing my lawn it stop. try to restart it several times nothing it does turn over no spark. I took out the spark plug and it is wet with fuel. I check the gap and it is at .030. Any help on what to check next?

I see by your profile you have a Simplicity mower, what is the model, and what engine does it have?

The techs will need to know this to help.