You say it has fuel, spark, and air...then it should start...unless the timing is way off. Something is missing. Go back to basics. Start with spark. Borrow an inductive timing light. Put it on wire # 1 and point it at the crankshaft pulley. Crank it over and see if it flashes when the white dot on the edge of the crank pulley is near the zero mark on the timing reference. That will tell you if you have a spark, and at the right time. Clamp the light on each of the other plug wires and verify you get a flash when cranking. Do you hear the fuel pump run for 1-2 seconds after you turn the key to on? Check for a strong spurt of fuel at the schrader valve on the fuel rail when the ignition is on. Make sure all ground wires are in place, the little wire from the negative battery terminal to the body. The strap on the back of the intake to body. Take the upper timing cover off. Turn the crank until the white dot aligns with the zero timing mark. Verify the dots on each timing pulley align with the reference marks on the backing plate. If they don't, turn the crank around one more revolution and recheck. If they still don't, there is a valve timing problem.
