I've tried everything, cleaned the carb adjusted the settings adjusted the values, checked the plug cleaned and regaped it. If i shoot a little starting fliud in the carb it doesn't matter the tone of the engine stays the same doesn't even want to start. Is there a chance that it could be electrical??
Is the carb getting fuel? Is fuel getting into the combustion chamber (is your plug wet after cranking it a while)? I've had trouble starting one of our 50cc's and up until recently the only way I could start it was by removing the plug and spraying the combustion chamber with starting fluid. As of today we have absolutely no spark. Also, have you checked suction at the carb? remove the air cleaner assy and crack over the engine with your hand covering the carb, does it have any suction? While you're there check to see if the choke is operational.
If there's no suction at the carb it will not draw any fuel into the intake/combustion chamber. Was your choke on or off at the time you checked it? If should be off (lever should be down). Did you check your spark plug after cranking it over a few minutes? Is it wet with fuel? If no, this reiterates the point made by checking suction at the carb. Your machine isn't generating any suction on the pistons down (intake) stroke. Couple things here - check the intake and seals at the head and carb for cracks/leaks. We had a cracked intake once that wouldn't allow any fuel to be drawn into the combustion chamber. Also, check your valves one more time, making sure you're at TDC and that you put those big shiny caps on when done. There's a procedure floating around the net somewhere.
ANY time I have a problem witht he engine getting fuel.. I take off the air fiter and hold my hand over the carb opening and then crank it. That usually gets its started atleast once even if I have low compression.