New Engine Won't Start

You have "spark at the plugs" which tells me the engine is turning, is it turning fast enough? My thought is that timing isn't right. Go through that TDC thing, reset the distributor, and check the firing order and direction of rotation on the distributor. start over from the start and check every thing.

In a hurry, I have plugged the wires into the distributor cap in the wrong direction before and it baffled me for hours.