If the fuel line has a shut off, shut it off, or pinch
it off, (carefully with vise grips), and then remove
the fuel bowl from the carb. Was there fuel in the bowl?
If not, then momentarily open the fuel line from the tank
and see if you have flow. Look in the bowl to see how much crud is there, which may give you an indication of contamination in the rest of the carb. After cleaning
the bowl, remove the float mechanism from the carb and
see if the needle is free to move up and down with the
float position. If all of this checks out, then spray all of the carb openings with carb cleaner and reassemble.
Gently tighten down the adjustment screw you tinkered
with and then back it out 1 and 1/2 turns and try it,
(don't forget to turn the gas line back on). If it
starts, even for a few seconds, try to keep it lit by
slowly spraying carb cleaner directly into the carb
throat, while observing the choke position, which for
a cold engine should be closed, or close to it. Then
open that adjusting screw a half turn at a time until
you are happy with the operation.

thank you ibpod for the info, i will try it & post the results.

you did still have old gas in Carburetor that is why not starting. Do what Ibpod explain it. great advise

Here is a link that might be useful: Mobile Shawn's Small Engine Repair and Service

Here is a link to overhauling a Tecumseh carb. Yours should be similar, but it has the older main jet.

http://forums2.gardenweb.com/forums/load/lmower/msg061726346162.html