Turn ignition switch off. Remove spark plug and determine if engine turns smoothly with starter rope. If fuel spurts out of spark plug hole, you have have answered the primary problem. Next is finding reason for excess fuel in engine--plugged air cleaner or excessively choked while trying to start engine. Check spark plug for bridged contacts (clean with needle or small screwdriver) or replace the plug if you don't see a spark when starter pulled(ignition switch on and body of plug touching engine metal--don't hold the plug body!)
Keith, June 2009