92 Accord, Cranking but not starting. Fuel pressure is good, No spark. Distributor, Cap, rotor, ignitor and coil all good. Main Relay good. Fuses all good. ECU problem?

Yes, run the K-Test on the ECM.

K-Test: Remove the MAP Sensor connector and turn the ignition switch to ON (not start). Using a multimeter, check for 5 volts going between the MAP Sensor connector's reference wire (+) and ground. As you look at the connector, this is the socket on the right. Really press the black test lead into a cleaned main ECM ground on the thermostat housing. If the voltage is low, it's probably indicating ECM failure. Most failed ECMs will record a fraction of a volt.

If it's not the ECM, check the ignition switch. My bet is your ECM is bad, since everything else is OK.

Checked and its showing 5.04 V.

Final thoughts are to make sure the ACG (S) (15A) fuse is good, check the ignition switch and harness, and perform the following tests:

https://www.askmehelpdesk.com/cars-trucks/faq-how-troubleshoot-repair-maintain-hondas-46563-4.html#post358044

I am checking, all OK so far. Will continue to check. I read about an Ignition relay for Anti-theft. Any info on this?

If you have an Immobilizer Anti-theft System installed, you may have to seek professional help. These systems have chips in the keys and are ECM-specific.