1977 9.9hp will not start

1977 9.9hp bought from a buddy--- motor has been sitting in garage for 10 years. performed the following before trying to start----

1.Replaced water pump assembly
2. replaced fuel pump assembly
3. rebuilt carburator.
4. drained /replaced lower unit gear oil

motor will not try to start at all. checked the following--
1. new fuel/new tank/new fuel lines. pulled fuel pump outlet hose off while cranking and get good flow.
2. removed spark plugs and get fat blue sparks for both plugs
3. compression is 95lbs on both cylinders

tried pouring gas in carb inlet and end up getting plugs too wet.
not even a hint or stumble of it wanting to start. if you have fuel/spark and compression it ought to at least try to do something.

out of ideas. any advice.

Re: 9.9hp will not start

With spark plugs removed, the spark should jump a 7/16" gap with a strong blue lightning like flame... a real SNAP! Does it? Note.... the 7/16" gap is important. DO NOT attempt to check the spark by using the spark plugs as it is a waste of time.

Compression is okay. If the spark is as stated above, you're overlooking something with the carburetion.

DO NOT "pour" gas into the carburetor throat or spark plug hole. If anything, use a spray bottle with premix in it.

(Carburetor Adjustment - Single S/S Adjustable Needle Valve)
(J. Reeves)
Initial setting is: Slow speed = seat gently, then open 1-1/2 turns.

Start engine and set the rpms to where it just stays running. In segments of 1/8 turns, start to turn the S/S needle valve in. Wait a few seconds for the engine to respond. As you turn the valve in, the rpms will increase. Lower the rpms again to where the engine will just stay running.

Eventually you'll hit the point where the engine wants to die out or it will spit back (sounds like a mild backfire). At that point, back out the valve 1/4 turn. Within that 1/4 turn, you'll find the smoothest slow speed setting.

Note 1: As a final double check setting of the slow speed valve(s), if the engine has more than one carburetor, do not attempt to gradually adjust all of the valves/carburetors at the same time. Do one at a time until you hit the above response (die out or spit back), then go on to the next valve/carburetor. It may be necessary to back out "all" of the slow speed adjustable needle valves 1/8 turn before doing this final adjustment due to the fact that one of the valves might be initially set ever so slightly lean.

Note 2: If the engine should be a three (3) cylinder engine with three (3) carburetors, start the adjustment sequence with the center carburetor.
When you have finished the above adjustment, you will have no reason to move them again unless the carburetor fouls/gums up from sitting, in which case you would be required to remove, clean, and rebuild the carburetor anyway.