I don't know how you checked for spark and fuel but I can say that unless you measure these precisely, then eyeballing for spark and fuel may not give you an accurate picture.
But let's presume that the spark is strong and the fuel pressure is up to specs.
Next thing I'd do is get a NOID light and check for injector pulse. Another way to approach this problem would be to inject starter fluid into the air intake--this essentially by-passes the injectors momentarily.
If the vehicle starts with starter fluid, then you may have an injector pulse problem, hence something electronic, and you'll have to drill down into the ECM and wiring harness, because the ECM grounds the injectors to open them. No ground = no open.
Answers
But let's presume that the spark is strong and the fuel pressure is up to specs.
Next thing I'd do is get a NOID light and check for injector pulse. Another way to approach this problem would be to inject starter fluid into the air intake--this essentially by-passes the injectors momentarily.
If the vehicle starts with starter fluid, then you may have an injector pulse problem, hence something electronic, and you'll have to drill down into the ECM and wiring harness, because the ECM grounds the injectors to open them. No ground = no open.