Small Engines (Lawn Mowers, etc.): lawn boy model 10323, new inlet, tank fuel

Question
I have spark with the plug outside engine, put starting fluid in cylinder and engine does not turn over. Tried new plug.

Answer
What do you mean, does not turn over.  You cannot pull the rope or the engine will not start.  If it is that you cannot pull the rope it sounds like the engine is seized.  If so you will need to remove the engine open it up and find the problem.  

If on the other hand you mean it will not start it sounds like a fuel system issue.  Clean the fuel cap vent, the fuel tank, fuel filter in the tank and fuel line.  If there is an in-line fuel filter replace it.  Remove the air filter and then the carburetor.  Disassemble and clean the carburetor.  Install a new inlet needle and seat as well as all gaskets and bowl O ring. This should fix you up.