1990 Sable wont start

yesterday I was driving all over town with no problems from my car. This morning the wife jumps in and the car will not start. It sounds like it wants to start, but will not. I smell fuel by the engine and have sprayed starting fluid in, but still nothing. can anyone help with some ideas as to where I should start my investigating this problem. I here the starter doing its thing I checked the distributor and the wires were not wet or anything. Any Ideas?

if you need any major parts i have an 88 sable Ls with a 3.8l v6 im selling as a parts car.