[Marasmus]

Not that I've ever done this (heh), but... I'll bet my money that the distributor rotor is backwards!

I've found that it's very common for people in haste to forget how the 4-cycle engine works. A full drive cycle of the engine is 720 degrees - TWO rotations. So, during the normal drive cycle, your crank will reach TDC *twice*. If you mistakenly see TDC and set up your distributor while cylinder 1 is in exhaust-stroke, your engine will spin and spin and spin, but *never* start, and probably never even stumble (as the exhaust valve will be open every time the plug fires).

To fix:
1. Remove all 4 spark plugs and throw them away.
2. Pop off your valve cover.
3. Unhook power to the distributor coil.
4. rotate the crank to TDC.
5. Make sure that all 4 valves on cylinder 1 are in their full-up position. If they are not, spin that crank another 360 degrees. Then they should all be closed.
6. take off the distributor cap and spin the rotor to about 15 degrees past Cylinder 1's wire spot on the distrib. cap. Exact degrees don't matter too much at this point. Just don't rev your motor too high! Keep in mind that the distributor rotor spins in the same rotation as your wheels (top-forward, bottom-backward).
7. Put the rotor, valve cover and distributor power (to the coil) back on.
8. Replace all 4 spark plugs. By now some of the excess gas in the cylinders should have evaporated.
9. Try to start the car. With any luck, the distributor timing was the problem.
10. Change your oil IMMEDIATELY afterwards. You will find at least 1 quart of gas in your oil from all of your starting endeavours. Be careful! The oil is so thin that it will SHOOT out of the drain bolt like a super-soaker!
11. Now that you no longer have a horrible fire hazard inside your oil pan, get a timing light and set your distributor timing to your favorite setting. If in doubt, follow Honda's timing spec for the D16a6.