My vehicle still is not starting. I have checked to see if it is the timing belt... NO. I have checked to see if it was getting gas to the engine... YES. I have checked to see if my spark plugs are firing... NO. so I guess this would mean that it is the Distributor. But I just had a tune up done a month ago.? Help.

I would think it's the coil. Take it out take it to autozone they will check it for free

Exactly. Spark problems are almost always caused by a coil or an igniter unit.

Two other items must be taken into consideration: The Crank Sensor, and the Knock Sensor. These tell the computer the engine is OK to run, and either can disable the coils. While the Knock Sensor can usually be reset along with the computer, the crank sensor is polled by the computer at all times. To reset the computer, some models need the ignition turned on and off 3 times without trying to start, while others need the battery disconnected and a fuse pulled while the engine is rotated. The Crank Sensor SHOULD be located in the rear of the lower portion of the motor. It will have a hard plastic connector with (usually) only one wire going to it.

Thanks for the imput. We have checked all the fuses but I am uncertain if my friend who is a mechanic has checked these. I will ask him and then follow up on here. Thanks again.