Ok, here's the update.....(I need more help please)
Put in a new plug (BR8ES @ .020) - old plug was wet & black
Completely cleaned the entire carb -no build up noted
*Attempted to start it.....nada (with the choke on & off)
*Kept trying - nothing
*Sprayed starter fluid......nothing (multiple times)
*Pulled the new plug and it was completely clean
Checked for spark by connecting the plug to the wire and grounding it on the head.......NO SPARK?

??
What is the next thing I need to do???