Have Spark And Gas Still Wont Start?

Check the oil dipstick if the oil smells like gas the vehicle is flooded. If this is the case replace the plugs, and change the oil, and filter. The other problems could be is the fuel pump isn't putting out enough fuel pressure to the cylinders this would mean a bad pump but have a fuel pressure test taken first to verify this. The next thing is how hot of spark is it, if is a blue spark its ok if not you may want to have the coil checked or the crank, and cam sensors checked.