If the starter turns the engine, there are only four things required for the engine to start: fuel, spark, air, compression.
1) fuel -- When you say it has gas, do you mean there is gas in the tank, or that you've verified fuel pressure at the rail? fuel injectors "firing?"
2) spark (at the right time) -- put a timing light on a spark plug wire, or pull a wire and see if you have spark. CPS is important in firing the plugs and firing them at the right time. If spark is the problem, then check the CPS, coil, and a host of other things.
3) air -- rarely the problem. About the only interference would be if the IAC valve were suffocating the engine (would show up as "I can start it with my foot on the accelerator, but stalls as soon as I let off the accelerator).
4) compression -- again, not common. If you've verified fuel, spark, and the IAC valve, then check that each cylinder is doing something.
Here's how I'd proceed:
1) run the EEC-IV self-tests on the off chance that the computer can see the problem and point me in the right direction.
2) check fuel pressure at rail. If good (~40 psig), then verify that the injectors are firing
3) check for spark