Well, it's one of 4 things...mechanical, electrical, fuel or air.
1) Do you have compression - could be a valve problem
2) Is fuel getting to the spark plug - you could try removing the spark plug and put about a tablespoon of gas into the engine and the replace the spark plug ( reattaching ignition wire ) and see if it starts - might run for about 5 seconds.
3) Check the air filter - try removing it and see if it starts.
4) You could have carb problems - Remove the air cleaner and try spraying some carb cleaner into the carb. You may need to put in a carb kit.
5) Does the carb have floats ? If so, then that could be your prob.
Hope this helps - best I can do with limited info.
Kevin K. Woodbury MN., August 2005