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Poulan PPB-300 Brushcutter won't start?

This PPB-300 used to operate fine.
It stopped working and I have replaced all fuel lines,the fuel filter and checked the spark plug for an arc and it functions. I cleaned a gapped the spark plug.
The trimmer will not attempt to start. I'm guessing the carburator but cannot find info. regarding this possibility.
Can you kindly assist?
D. A. King, December 2011
I forgot to mention that I installed new gas also.

d.a.king, December 2011
How old is your fuel? Will not run with old fuel. try some fresh

SD, December 2011