My carrier furnace burner won't come on (no heat), the pilot will stay lid. Is this mean I need replace the thermocouple? My control board is new. Thanks.

If your piolt light stays lit, the thermocouple is good. Check the gas valve on the safety control valve at the unit, is it in the "On" position.

Yes, it is. I tried turn it off - pilot - on. I checked my thermostat temp. setting, breaker box, fuses on control board, all are OK and the burner still won't come on (start). What else I can try? Please help and thanks for your reply.

Exact model?

Carrier 58GFA, is this mean my gas valve unit is bad? Thanks for reply.

Here is what I did so far, change out control board, W-C got 27v, 0 V on BRN to G, 0 V on BLU to G (Gas valve wires to Ground and all voltage reading are when door switch is at ON position.