Check that there is fuel in the tank, and the fuel tap (if fitted) is turned on. If there is a primer bulb, press it a few times to get the fuel through. Check if you can that the engine is getting some choke when you try to start up. If no joy, take the plug out, check for a spark. Can you smell petrol? If the plug is wet, dry it off, crank the engine a few times before putting it back in for another try.
John, June 2008