Your 1990 Honda Accord engine is rotating but not turning over you have changed the starter battery plugs and wires and preparing to check the fuel pump what else?

It seems that you are replacing parts hoping to solve the problem and spending money unnecessarily. If you mean that the engine is rotating but not starting, do a methodical search for the problem. (1)Check for compreesion at all cylinders. If compression varies from high to low from cylinder to cylinder, you may have a burnt valve, a blown head gasket, or a cracked cylinder head. (2)Check the wiring for a burntout fusible link in the starting circuit. (3)Check for spark at the spark plugs, (4)check for spark at the distributer, check rotor for wear and cap for cracks or crud at the contacts. (5) check for spark at the coil and check for spark there, if no spark there, the trouble is in the wiring. (A)If you get spark at plugs, problem may be no fuel getting to cylinder, disconnect fuel line at the carbureter and check for fuel. If no fuel coming out, next step would be to disconnect the fuel filter on the engine side of the flow. If no fuel, filter may be dirty. Disconnect hose at other side of filter, if no fuel, then fuel pump is at fault. etc. I would recommend you go to your local library and checkout a manual - it is certainly worth the trip and gives a lot better ways of trouble-shooting the no-start problem. Good luck.