Well, first make sure you spray bombardier lube (or WD-40 if no lube available) into the cylinders to displace the water that remains in there and also to get them nice and lubed to prevent any rusting. Then make sure your Gas is on!!!
Secondly, if you did have the gas on, try starting it with the fuel selector switched to reserve.
How did you get water in your cylinders? Did you take on water in the hull? And, did you change the fuel lines and clean carbs prior to getting water in the cylinders or only after?
Also, if you had water in the cylinders, you will have to crank it quite a bit with the spark plugs out before you actually do get all the water out. You may think it is bone dry, but it isn't. Turn the gas off and crank away while putting you hand above the spark plug holes to feel for liquid shooting out of them. Rub you fingers together with any liquid that comes out and smell it. You should be able to tell if its water or not.
I had water in my engine once, and I cranked it with the plugs off 20-30 times for 10 seconds at a time. I let the starter cool down for 15-30 seconds in between attempts. With the spark plugs in and a shot of starter fluid, the engine would run 2-3 seconds and shut down. I left the plugs out overnight and tried again the next day. I cranked it a few times with the plugs out again, then put them in and tried to get the engine running. Eventually, I got the water cleared out and it started running.
Tips:
- Put new plugs in
- You possibly could have water in your gas too. If you continue to have no luck, siphon your gas out (put it in your car/truck, it will be ok with it as long as you don't see an excess of water) and put fresh gas in.
- If you just changed fuel lines, double check your work so that you are sure you got all the lines running to the correct locations.
- If your cylinders were filled with water, you will have to check your crankcase for water too. This shouldn't affect the starting, but will damage the lower end once you do get it running.