Water in the sump is usually due to a blown head gasket. You may also have water in one or more cylinders, "hydraulicing" the engine. If so, forcing it over can bend con-rods.
Try removing the injectors and see if it will turn over then. If there is water in the cylinders it will be expelled. If this is so, and assuming the m/c hasn't been "drowned", then it looks like a blown head gasket or (cross your fingers its not!) a cracked head or block.
If it still won't turn over, and water has been in the cylinders for some time, the piston rings could be rusted to the bores - head off job either way.
Don't use exessive force, or try towing it, you could cause much more damage.
Mr. Toad, April 2009