For one, make sure you are not touching the spark plug with your hands while trying to start. Secondly...unscrew the spark plug and reattach the wire, then hold threaded part of the plug to bare metal on the engine with a pair of well insulated pliers. If you don't see a spark and your certain you have a good ground, then it is possibly your magneto or the positions of it. Is the magneto close enough to the flywheel?
Jerge, June 2007