Car won't start! help!

[ucantstopthebick]

really need help on this one! Ok so i have a 92 KA24DE S13. It was sitting for a few months because there were some issues and i couldn't drive it..now it won't start..i've checked everything..its got compression, spark, fuel, pretty sure its gettin air...but it just cranks...I pulled out a spark plug and watched it spark, all of the plugs when i pulled them out were wet with gas. The plugs may be fouled? but they still spark but right now thats my next step is to get new plugs. also my motor has the egr system removed. what is my next step and what should i check? thanks..