My boat motor won't start either...?

I have a 1989 Mercruiser sterndrive. Battery is charged to 14V. New spark plugs, spark plug wires, contacts and condenser, ignition coil. When I turn the ignition key the starter cranks fine but the engine just won't fire. Fuel pump is mechanical (not electric) and should work. I sprayed ether and poured gas down the carburetor but they produced no results. Boat ran fine last season but sat under a tarp all winter in Oregon heavy rains. Anybody got an idea. Much obliged.