Replaced the thermo coupler still won't light.
Good spark to. I can't even hear gas coming out when I push the pilot light switch down. Please help

You won't hear the little bit of gas that the pilot uses. The pilot will still light if the thermocouple was bad... it just wouldn't stay lit when you let go of the button. Make sure there is nothing covering the pilot area... like rust. I'm guessing that the service gas valve is turned on. If propane... is supply OK. Not low ? You can also try lighting the pilot with a match to see if the spark lighter has an issue.