I don't know if this is an issue or not, but I've heard with an auto/manual conversion, you have to take the stock automatic cable and put it either in neutral or park or the car wont' start. Automatics have a lockout that won't let the car start in gear so it reasons that it would remain, must be seperate from the ECU. I would think that wouldn't even let it crank, but it's a suggestion.

Another thing I've heard killing people is to make sure (and I mean absolutely sure!) that the cams/crank were at TDC when you put the new belt on. I've heard of people having the cams 180 degree's off and having a nightmare time figuring out why it won't start. Also, check your fuel pressure to make sure the pump is working properly. Make sure the plug wires are in the right place on the distrubtor too. All I can think of right now, hopefully it's one of those. Good luck finding it.

Ha ha, make sure the ECU is actually plugged in too. I was helping a friend test one of those junk A/F gauges on my hybrid and we just pulled the ECU out to hook up the O2 sensor wire and I went to start the car to test it and it would just crank. Took us about 2-3 minutes to realize we forgot to plug the ECU back in.