Small Engines (Lawn Mowers, etc.): valve clearance on 8hp kohler, head gasket, feeler gauge

Question
QUESTION: I have a 8hp(k181s)spec#30688d kohler that has spark and fuel, but will not start. I have replaced the head gasket, and now I want to set the valve clearance, Thank You.

ANSWER: The valve lash is set at .006-.008 on the intake and .017-.019 on the exhaust.  To set the lash you'll need to remove the valve springs and lap the valves.  Then with the piston at TDC, use a feeler gauge to measure the gap between tappet and valve, grinding material off the valve stem if need be.

Can you tell me what the symptoms are that lead you to needing to relash the valves?  It's pretty rare to need to adjust this sort of valve unless you've also cut new seats.  Thanks, PK.

---------- FOLLOW-UP ----------

QUESTION: I can not get the motor to start, I have spark and I have fuel, so I  thought my next step would be to check the valves. I have replaced the head gasket also. and it still will not start. Thank You

Answer
Somehow you ended up with two versions of the same thread.  Just to make sure you got the other response, the flywheel does have a key and that would keep the engine from running if it sheared.  Also, will the engine hit on ether?  And, have you done a compression test?