does the engine even crank?
is the dipstick completely dry, or is the oil just looking really low at the moment?
if the engine doesn't crank, try the starter. do a search, and you'll find plenty of people that have had the same problem (including me).
i might have this completely wrong, but when an engine has been stopped for a long time (say overnight) and is cold, doesn't the oil level reflected on the dipstick go down?