97 Integra GS-R Not Starting Problem

[QuakeWork120]

I have a 1997 Integra GS-R that will not start. The engine turns over fine, but through troubleshooting, I've determined it is getting no spark at all.
I've checked what seems like EVERYTHING.
Here's a list of what I've checked:

• Wiring harness is connected in all places.
• Replaced ignition control module.
• Checked spark plug wire impedance (Was too high, so I replaced the wires).
• Tried different spark plugs.
• Verified fuel is getting to the rail/injectors.
• Checked distributor for damage, wear...Looks pretty good.
• Verified anywhere wires were spliced into for alarms are still connected securely.
• Checked fuel pump operation.
• Tried to jump start from another car.
• Checked grounding wires from engine to frame of car.
• Checked all fuses.

I'm completely stumped at this point. I verified I was getting a spark by holding a spark plug against the bare metal frame and having somebody turn over the engine. Nothing. That has worked on every other car I've worked on to check for a spark, so I assume it would work for the Integra, as well.
If the ECU went bad, is it possible it wouldn't start? My wife was driving the car when it quit on her and wouldn't start up again.

Any suggestions?
Also, another problem that needs to be resolved is the engine burns oil (can see blue smoke from tailpipe), but the engine still runs perfectly smooth. What are the odds the problem is the rings? I was thinking maybe it was the valve seals.
Any help is greatly appreciated!

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yes i can help... you can put a ground to your distributor screw and make sure your ground on the car and battery is connected good cannot sit on top of painted metals...my bro has a jdm front and has all these grounds on but it's not welded togather always worth trying to give the car more ground to the motor even if it cranks its only on the starter no spark and u change the distri its got to be no ground to the motor