What elese could it b?

Cap,roater is good. New moduell and coil still no spark on a 1991 accord dx

Have you checked the crank sensor or pickup coil

Does the CEL come on and go off after 2 seconds, when the ignition key is turned to ON?

I never worked on a Honda before but work on cars and diesel cars and trucks

Does the CEL come on and go off after 2 seconds, when the ignition key is turned to ON?
The c.e.l. does go off after 2 sec.

I never worked on a Honda before but work on cars and diesel cars and trucks
Bot a motor is a motor weather it's a motorcycle.truck or car is'nt it? All motors need spark and dos'nt it come from the same source?except for a diesel

The odds are that you need to replace the distributor housing, because of damage to the internal CKP, CYP, or TDC sensors. I only recommend using genuine Honda housings, due to many problems we've had with new aftermarket distributors. Install your new ICM and coil in the new housing, being sure to coat the back of the ICM with heat-transfer silicone grease. I would also check all under-dash and under-hood fuses with a test light or multimeter:

https://www.askmehelpdesk.com/cars-trucks/faq-how-troubleshoot-repair-maintain-hondas-46563-3.html#post252145

Additionally, I would clean the main ECM ground on the thermostat housing and then reset the ECM.

Dieseld don't need spark they have glow plugs to heat the fuel

dieseld dont need spark they have glow plugs to heat the fuel
You are correct , I was talking about gas motors, sorry:D

Be sure to mark your distributor, before removal. This should help:

https://www.askmehelpdesk.com/cars-trucks/faq-how-troubleshoot-repair-maintain-hondas-46563-4.html#post288473

Clean all connectors going to the ECM and coil with #240 abrasive cloth. Crimp with pliers, if necessary, to ensure they are tight.

No problem Brando

The odds are that you need to replace the distributor housing, because of damage to the internal CKP, CYP, or TDC sensors. I only recommend using genuine Honda housings, due to many problems we've had with new aftermarket distributors. Install your new ICM and coil in the new housing, being sure to coat the back of the ICM with heat-transfer silicone grease. I would also check all under-dash and under-hood fuses with a test light or multimeter:

https://www.askmehelpdesk.com/cars-trucks/faq-how-troubleshoot-repair-maintain-hondas-46563-3.html#post252145

Additionally, I would clean the main ECM ground on the thermostat housing and then reset the ECM.
How long do I need to disconnect the negative. Battery terminal to reset the computer?

10 seconds.

I can tell you about Cummins and Powerstroke until Im blue in the face