It is in a Cub Cadet LTX 1040. The hour meter broke a long time ago. Last year I replaced the carburetor and I got it to start and run. This year using a new spark plug, fresh gas, starting fluid and cranking it over for a minute or 2 (while jump starting) I got it to run twice. But that was it. Thinking another new carburetor might help, I put one on but it still won't start. It has spark and the fuel shut off solenoid opens with key on. It will fire if I use starting fluid but nothing more. The cylinder head even gets warm from firing on starting fluid. I tried adjusting the valves and while they were not far out, that didn't help. Overall it seems to me it isn't getting gas or enough compression. Bad timing is a good possibility too. I seem to recall measuring compression last year but was unable to find a spec. Any suggestions? I'm hoping to move to a lower maintenance and warmer location so I'm hesitant to buy a replacement.

The last time I tried to start it, I pulled the plug to see if it was wet or not. It was dry. While I was there I checked the gap and it was fine.

If it's lighting off with starting fluid, it's a fueling issue.
 
If the engine has a vacuum fuel pump, pull the hose off the carb and crank the engine.
Fuel should pump out of the line..  If it does not, check to see if fuel is making it to
the pump from the tank (no obstructions).
 
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The only hose or line coming off the Carb goes to the fuel filter and then to the gas tank. It is gravity fed from the gas tank and is getting gas.

If you have good fuel flow to carb, does choke work properly?

I suppose. The choke plate moves closed to open. It turns over faster with the choke closed or almost closed. Plus it fires with the starting fluid at above choke positions

If the plug was dry upon inspection you are not getting fuel from carb, if you are getting fuel from tank to carb . . .      problem = carb

If the plug was dry upon inspection you are not getting fuel from carb, if you are getting fuel from tank to carb . . .      problem = carb

CONFIRM with the fuel line off at the carb that fuel IS FLOWING OUT of the fuel line.
Have a container to catch it.  Advise and don't assume.
 
Also, check fuel for water / crap once it's in the container..
 
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