Steam was coming from the exhaust. I have cleaned and plained the head. Both head and block are not cracked. Replaced the head gasket and not the engine is sparking but not starting. This is the second time i have taken the engine to bits the first time it started but steam was still coming from the exhaus. Now its not starting. Any ideas?? I have cleaned the spark plugs also and the distributor TCD seems ok as i marked these before i took the engine to pieces...

Did you have the heads machined before putting in new gaskets? If so, if it isn't firing then you have a fuel problem. How long has it been setting up? Gas will go bad in a year or less depending on the weather. Try some starting fluid and see if it fires.