When you say rebuilt engine do you mean a remanufactured engine from a supplier or something you or a machine shop did?

It sounds like you have Fuel, Air and Spark so I would check the timing with a timing light. Don't burn up your starter turning it over to long. It's not firing at all, not even a sputter?

98 Montero with cold weather package
96 Toyota Land Cruiser, fully locked Mall Machine :-)