Hi Zoltan,
   re :
Yes, the coil was bad and I thought it will start after I changed it.
But no.  Checked the fuel
> spray and there is none either.
> Would it be a relay?  Ground?

What I like to do is remove the distributor so I can turn it with my
fingers,
while key is on, checking for a spark out of the coil.
Gives you an opportunity to wiggle wires at the distributor
some...looking for intermittent connection there. .
If there is 12 volts at the 15 terminal of the coil..
and no spark when turning the distributor,
then I'd try another distributor.

If the Distributor is not telling  the ECU that it's turning and making
spark ..
the injectors won't be fired.
Another good sign to watch for when turning the distributor is,  each
pulse should make the fuel pump run a few seconds.

you could have a good distributor and bad ecu of course.  They very much
'work together.'
There are Hall Sender checks in Bentley to try too.

Of course grounds ...very important leg of all circuits.