1987 Rover Range Rover

Engine Mechanical problem
1987 Range Rover V8 Four Wheel Drive Automatic 192000 miles

I have an 87 range rover that does not start. I have checked timing, replaced the coil and just did a tune up 2k miles ago. I tried using starting fluid to start it, but nothing. It has good spark from the coil and plugs. When trying to start, I can smell gas in the engine compartment near the intake. Could you please let me know what else to check before I take it to a shop. Thanks for any help !
February 23, 2008.

Could be flooded-remove sparkplug and verify it- If its not being caused by excessive fuel -check engine 's compression and re-verify valve and ignition timing-

If it has a distributor system remove D/cap and while cranking it over is the rotor turning? If not could be the T/belt or chain

Feb 25, 2008.