I'd start by checking the pilot and\or glowplug ignitor. If the pilot is out, or the glowplugs not heating up and glowing in the combustion chamber then it'll not fire. If you have a pilot light lit, and it won't fire, your gas valve or millivolt wiring is probably causing the trouble. If you have a pilot and can't light it, or your glow plug is working fine but no fire, then i'd check the gas supply and make sure gas is flowing. A frozen regulator is a likely culprit. If the pilot does light, but won't stay lit, its as simple as replacing the thermocouple. Most furnace problems are something simple. J