98 Prelude cranks but won't start.

We have a 1998 Prelude, base model, that will not start, it cranks over and over but won't actually fire up. So far we have: new plugs, new ignitor control module, new battery, cap and rotor, PGM-FI checks out okay, we can hear the fuel pump prime up, and we have spark when doing a spark test. What else can it be? We are running out of ideas!