I am at a loss I see a spark when I do spark test feel air out of the exhaust and smell gas but dues not start. Help

 

If you have compression and spark then you need fuel. The carb may be gummed up. I usually shoot a bit of starting fluid on the filter or in the intake to diagnose if it is a fueling problem. If all else is working proper then it should fire. If it does then the carb will need some service.