Help !!! New engine will not start ?

I don't mean to sound insulting, as I don't know "what you know"

1--Check the spark, with a critical eye. Crank the engine using the key, or else hook a jumper wire direct from battery to coil + and with a grounded clip held near the top of the coil tower, you should get a nice hot snappy spark

2--You say you've checked the timing, but it is not clear to me that you "actually have." There are ONLY TWO ways to tell if the distributor is on no1 compression.

A--If the valve covers are off, bring the marks up to where you want initial timing, IE 15BTC or whatever, NOT TDC. If both no6 valves are closed, put the dist. in with rotor pointing to the no6 plug tower, if no1 valves are both closed, put the dist in point to no1. Make CERTAIN the valves are closed, and not on "split overlap."

B--The other way is to remove the no1 plug, stick your finger in, and bump the engine until you just start to feel compression. Then bring the marks up to 15BTC or whatever, and install the dist.

3--Fuel--Has the car been sitting for awhile? It just might be that you have stale fuel. Check the plugs that they are not fouled, and try some KNOWN fresh fuel or starting fluid down the carb throat

4--Sounds like this is a new build--does the engine actually have compression? Any chance the valves are not closing, IE not adjusted, or pushrods too long?