i have 60 psi of fuel pressure and spark but it wont start

Check to see if the injectors are getting power. Disconnect one, attach a test light and have someone crank the engine. The light should strobe on and off when the injector gets power. If there is no power, that is why it won't start. Check wiring back to the PCM for damage. (an easy way to know is see if it will start with starting fluid. If it does for a couple seconds, the injectors are not working.)

i tried starting fluid. didnt start