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How are you verifying spark? The light bulb spark testers do not test well. There is a gap spark tester available for a very reasonable price, I expect to see a link showing up soon. You can test with the plug removed, connected and grounded, and see if there's spark at the plug. Next is fuel. Have you checked fuel flow to the carb? Pull the fuel line from the carb and see if it flows freely. If you have a fuel pump, pull the line from tank to pump and check there. If those 2 check out, you can use starting fluid, or 2 stroke mix fuel spritzed into the carb, to see if that fires. That should give us something to work on...