Did you try to start it with the accelerator pedal pressed all the way down?
It may be flooded, or the idle cut-off solenoid not working, or the fuel
drained back to the tank.
Try to crank it for 10 seconds continuously with the accelerator pedal
pressed all the way in. Take a brake for a minute and try again.
If it won't start after 3-4 tries, check the following:

Electrical Related tests:
- 1) Check points gap and the ignition timing (it needs readjustment when
you replace points or distributors).
- 2) Check that the spark plug wires are connected in the correct order on
the distributor cap. To do this remove a Spark plug (eg #2) and rotate the
engine by hand until you can feel with your finger in the spark plug hole
pressure building up. This is the compression stroke. Remove distributor
cap, and verify that the wire for the Cylinder under test is connected to
the cap at the location the rotor points.
- 3) Check that the little carbon electrode in the center of the inside of
the distributor cap is in it's place.
- 4) Check Spark Strength. Remove Center HT Lead from the distributor cap,
pull back the protective rubber to uncover the metal terminal, and position
it near a grounded metal part of the engine (away from fuel / carb / pump).
Usually it is possible to jam it between the bottom of the distributor body
and the timing adjustment clamp at the bottom of the distributor. Do not
short-circuit the High Voltage terminal, leave a small gap about 3mm between
the terminal and the grounded metal.  Now turn on the ignition switch, and
rotate the engine by hand. You should see a spark twice per turn of the
crank.
- 5) Check that the back-up light is wired correctly. It might be wired on
the points' side of the coil, greatly reducing the strength of the spark.

Fuel Related tests:
- 1) Verify you have fuel in the tank. The fuel gauge might be inaccurate.
- 2) Remove the cover of the carb to see if there is fuel in the carb's
bowl.  It should be full after all that cranking.
- 3) Verify that the electromagnetic cut-off solenoid (on the carb) clicks
every time you turn the ignition switch on or off. You should be able to
hear it from the drivers seat with the door and hood open. If it won't
click, the engine won't idle, so it won't start if you don't press the
accelerator pedal.

Regards,
Bill Spiliotopoulos,
'67 Bug.

Ok, things I forgot to mention. I checked all the spark plugs, etc.
Cleaned them off, they looked fine. No oil or gas on them. No voltage
is even getting to them.. fuel is fine, I can even smell it. I even
poured some in the carb before trying to run incase. It is not even
trying to run. It turns over great, just no attempt to fire. When I
first posted, it tried a couple of seconds to fire.. since then
nothing.. I tried to start it in first gear, and it engaged and
moved.. so I must be missing a safety switch/relay for the tranny?
That's a different story, unrelated to this?? I can work on that
later.

Do I need to post pictures of the wiring?? It had some loose wires
from years ago when I bought it. No horn. They were bare, so I taped
them up. It ran fine, and never had a problem like this, untill this
week. Like I say it is a 1960, but rewired.. It has semaphores, and a
1600cc DP.. Only thing that I ever had to change was the idle cut off.

Yes, had a brand new set of yellow Empi, I was saving on the shelf.
Thanks.

/waits to hear that the battery was flat the whole time...