If the spark plugs are dry and you have compression, it is at least partly a fuel issue. Pull the plugs, squirt some gas in each hole (I'm not the first to say this), reset the plugs and it should fire or at least backfire (if ignition timing is off). The plugs should be getting wet with fuel (or at the very least stink of fuel) if it is just an ignition problem and the engine has compression - but that's not happening!
If it doesn't fire or backfire, you likely have more than just one issue, but at least you'll have more info about what's going on.
If it does fire or pop with gas in the cyl's, look to the fuel system first, especially the fuel supply lines and choke system - oh, and
make sure the throttle valve is slightly open via the idle speed screw.
Do it, man...
