Need some help / idea's still can't get engine to start.

conditions
*  old engine removed,  it ran well but H20 leak @ heads.
* installed new Used engine which was removed for a Tiico conversion. PO says engine ran very well.
* Both heads removed and replaced with new rebuilt heads
* push rods are centered in lifters / rocker arms correctly.
* all cylinders valves were adjusted per Bentley manual with cylinder @ TCD and both valve closed, adjusted till feet just touched and then turned in (clockwise) two additional full turns

* Fuel pump pumps  (no pressure gauge to test pressure but good rate flow) & fuel sprays out all 4 injectors (removed injectors and cranked engine over & let them spray:  good spray / spray pattern all 4 injector. all 4 injectors fire at same time as they should.)
*  distributor cap, rotor and plug wire are new.  get's good blue spark at all 4 plugs. * plug wire routing / fire order IS correct 1-4-3-2
* timing mark for #1 cylinder at TCD & distributor mark at rotor for #1 cylinder line up per Bentley manual
loosed dist locking clamp & moved distributor left / right..  it turns over well  but won't fire.

we had it where it was trying to catch / fire day before but today we can't even get it to fire.
* cleaned shiny all grounds.

any one got any other idea to check

any ideas from list?