92 Honda Accord - will not start
 

I have a 92 Honda accord that will crank over but will not start.

I replaced the main relay, fuel filter, cap, rotor, and spark plugs.
The distributer cap rotates when I rotate the engine. Timing belt
seems to be OK. I removed one of the spark plugs and cranked the
engine. There is a nice bright blue spark. I released the fuel
pressure when I replaced the fuel filter, and then cranked the engine,
a large stream of fuel squirted out of the fuel line when I cranked the
engine. I had an assistant spray starting fluid into the intake while
I cranked, but the engine did not show any sign of starting. When I
crank the engine, the tach does not move at all, is this a sign that
the igniter is bad? I have heard that the electrical ignition switches
go out, but my car is not starting at all when cranking.

Any help would be appreciated. Thank you in advance!

Jeff