have fuel, have spark, cranks well, won't start Options

[jnylaw]

Hey all, I've got a 1995 Celica with a 2 L, that I gave a full tune up about 2 months ago. I was driving it with no problem, parked it at home and the next morning it would crank but no fire.
Since, I have checked resistance from coil and distributor. Both checked out fine. I have replaced fuel filter (just in case), seen that I am getting plenty of fuel. Bought a new fuel pump, thinking may be the problem. Did the starting fluid into throttle body, no fire.

My next suspicions are the timing belt jumping a tooth (don't see how this could be, as it was running fine when I parked it the day before) or the next is a plugged exhaust.

I'm out of options, if anyone has any ideas, I would greatly appreciate it.

Thanks in advance,
jnylaw

[Bitter]

Is the spark strong and able to jump more than 1/4 inch gap in free air easily? A weak coil can check good but lack power to fire under compression.