1994 Land Rover Discover (non-GEMS engine) turns over but won't catch (start)

I have a Disco I that won’t start. It turns over so the starter is fine, the battery is fine. I thought that it might be fuel related so the fuel regulator and fuel filter have been replaced. The injectors are fine, the distributor cap has been replaced, the wires and plugs are fine. All switches and relays are fine. The throttle control has been replaced. I’ve hit this from every angle I can think of. Am I missing something? I’ve owned this vehicle for years. Well maintained. Please help. Thanks!

Spray some starting fluid into the air intake, if it starts and runs briefly and dies, you have a fuel problem. If not, look for ignition problem,timing or bad valves but with bad valves it would probably at least sputter.

I believe oidtimer11 is right and that will be the problem, but just for the record, how do you know the plugs and wires are fine?

oldtimer11 - already tried and nothing. Timing is checked. Fine.
Joseph - plugs and wires are new and checked out.
Pulled two sensors dealing with fuel temp and such; still nothing but it did sputter a bit.
Pulling and cleaning the sparks again. We’ll see what happens. Don’t know what I could be missing here.

No mention of checking the fuel pump. Also check the fuel pump relay.

stinky - sorry, did not mention that. fuel pump is fine and the relay is fine as well.
The coil lead to the rotor test did not pass so that is next on my list. Any other suggestions if this does not work would be greatly appreciated. I’ll keep you posted.