Car won't start. Have spark (0.5") 40 lbs fuel pressure. Have replaced distributer, main relay, computer, spark plugs & wires. Drilled out intake manifold carbon.

Any suggestions?

Read sections A and B in the link below:

https://www.askmehelpdesk.com/cars-trucks/faq-how-troubleshoot-repair-maintain-honda-civics-46563.html

A number of people on this site have replaced their distributors, with aftermarket and others, and come to find igniters and sensors were bad. So, even though you replaced it, check everything out. Run the K-Test on your replaced ECM.