You don't give many details about the motor (model number, no. of cylinders 2 stroke/4 stroke), so I'm being pretty generic here:
I assume by "sound like it is going to turn over it just won't start!" you mean it is turning over, so I can presume you have a good battery and starter.
Let's start with the fundamentals: Any internal combustion engine needs three basic things to work:
- Compression
- Ignition
- Fuel
Some quick and easy checks:
- After cranking, does the exhaust smell like gasoline? If so, you're probably getting fuel. If not, it's time to check other things in the fuel system.
- Are you getting spark? Pull a spark plug, find a way to ground the plug base (alligator clip or something else) and crank the engine. If you don't see a healthy, blue spark, it's time to check the ignition system.
- Compression can be trickier, and this area covers lots of engine internals. Using a gauge to measure compression would be nice, but probably not necessary at this point (I'm presuming the engine had been working at some point in the recent past, and it didn't suddenly stop working while making awful clanking noises). If you can turn the flwheel by hand, you should be able to feel the resistance from the compression stroke (this can be hard to do if it's a multi-cylinder engine).
This should give you a few basics to get started. Obviously, these are just generic checks to start narrowing the possibilities. There will be lots of details associated with each that will be specific to your particular motor.
Have fun learning about your outboard motor!
Phil