if you can hear it sparking that is a good sign
ignition pcb must be ok
must be gas supply problem
the only way to know for sure if gas valve opens is to put a manometer onto gas inlet test point on gas valve
if pressure drops then gas valve is opening
you could also try tapping the gas supply pipe to pilot light
pilot burner injector could be blocked preventing ignition
burner injector easy to remove & clean
manwithnoname, June 2011