Two weeks ago i had my 1992 Big Bear 350 out on the trail and tried to get across some water, went a little too deep and it stalled under water, the intake was not quite low enough to be in the water but it sucked some water in it anyways. since then i have...
-Drained the oil twice
-replaced spark plug
-taken apart and cleaned the carb
-Replaced ENTIRE exhaust system because it was old and rusted out and muffler was shot
it still wont start, ive taken the carb off many times to see what is wrong one time i had no fuel going from carb to engine the next time my carb was overflowing...
it still wont start.. can anyone help me??... i just want to get it started so i can get it out and ride..

 

Try pouring a little gas down the sparkplug hole, if it fires then you know its a fuel problem.
That is providing you have SPARK!

 

Water and electroics don't mix well. I'd say you have damaged the CDI unit that controls spark. Have you tested for spark?