Lynn, resently helped me get one started that sounded similar to your issue and I really pulled my hair out, so I'm feeling like a bit of a pro now.
First things first.....for the sake of troubleshooting need to fully understand the situation:
First question, Did you just buy this ATV used and its never been running or was it running then suddenly stop?
Second question, can you get any life out of the motor? I understand that it's turning over but I'm looking for hints that its actually attempting the to start. For example any tailpipe pop or short attempt to start up?
Third question, are you getting fuel to the spark? Have you tried a couple of squirts of High-Performance starter fluid in the chamber?
We'll start here, and move forward after you answer these questions.