[PetChemMan]

If you have a good strong spark , but it won't fire on starting fluid, the ignition timing may be off , or you may have incorrect spark plug wire connections as Texasred advises. With number one piston at Top Dead Center , on the compression stroke, be sure the distributor rotor is pointing at the number one spark plug wire terminal. ( Put your finger over the spark plug hole to see if the piston is on the compression stroke and is forcing air past your finger, or on the exhaust stroke and not compressing the cylinder contents. )
If the ignition all checks out and it still won't fire, you might double check the cam gear positioning with respect to the crankshaft. (I know, that means taking something apart again !) Good luck !