Tao Tao 110cc cranks over but won't fire
 

I have received a lot of great information from this site and thought I would utilize it to get some help with my problem. My sons Tao Tao 110cc atv over heated. Hot to the point it didn't have any power and then stalled out. It has not started since. It cranks but does not start. I replaced the carb and spark plug. Changed the oil, fuel and air filter. Still nothing, even with starting fluid. It has spark when putting the plug onto the block and also has good compression coming from the spark plug port. I adjusted the valves a few prior to over heating so maybe they need adjusted again?? I am out of ideas. Like I said, it has compression and spark and cranks strong. Could I have a fuel issue?? I don't see damage to fuel lines and gas flows freely from the tank, through the fuel filter and into the carb. It also gets smoke out of the muffler and park plug port after it turns over several times. These are all new issues since it over heated. Prior to that it ran great. HELP!!

I'd re-check valve clearance and get a compression number...what you think is "good" compression may not be good enough to fire the motor...

yes a compression number is needed..

Compression
 

Thanks everyone for the help. I'm going to get a compression gauge and adjust the valves again. Once I have a compression psi I will post on here for addition recommendations. Thanks!