Alright heres the story....
About one week ago my buddy Sanchez (just a nickname) and I went ice fishing in Florence South Dakota. We were out there for quite a while but decided to leave, because it was getting really bad out there. We loaded all our gear up and headed to shore. Now pay attention because this is funny, we made it TWO FEET from a closed road (closed during winter constantly 2-3 inches of ice on it level with the lake) then CRACK. Granted the water wasnt that deep all of maybe 1-2 feet needless to say she got stuck.
We got the beast out earlyer today and sofar have done the following to it.

Oil change w/Filter
Cap & Rotor
Plugs & Wires
T-Tech (best tranny flushing machine around even tho ya gotta kick it from time to time)
R-Diff service
Fuel Filter

So now i ask you ever wise fellow grease monkeys out there
WHAT AM I MISSING

We just cant get the beast to start it turns over and putt putts but never starts. we've tried using starting fluid and thats about it

Info on the Victim:
!988 Chevrolet C-Series aka Cheyenne
4.3L V6 TBI 2WD
Not 100% but i think its HEI ignition

Thanks for any help guys

Does it run on carb cleaner, any water trapped in the exhaust will cause this, jack up the front as high as you can see if any water drains out of the tailpipe.

clean tank and line's pull spark plugs and lube cylinders with trans fluid and turn it over, by hand...then start checking all the electrical

you guys rock first off yes there was water in the exhaust we used the lifts in the shop and lol about 2 gallons came out, theres still a little more in the muffler yet. second there was nothing wrong with the electrical but we did notice he needs to clean up his wiring (loose wires, bare wire ends, etc.)
finaly got it to fire up and its been running great. theres another truck-in-lake success story lol. you guys rule!