CAR WILL NOT START

95 Integra it cranks fine with no weak sound at all but doesn't fire ... I can hear the fuel pump prime when I turn the key on, I have checked the fuel pressure and it is fine, the spark plugs checked out ok, I put a new distributor on and it didn't help, I bought a new ECU and that didn't help, I was thinking it could be the ICM (ignition control module) does anyone know if this going bad would cause the car not to fire at all ... I even tried to spray some starter fluid in the intake manifold just to see if I could get it to fire just once but it didn't make a noise at all just cranking. It seems like it could be 180 out of timing or at least the sensors think that it is, the new distributor isn't out of position I already checked that. Can the sensors put the timing out 180 even if the distributor is right???