Thanks John for your reply. Well, here's what i did. After calling around my local area, I came across a guy who happens to be a Subaru Fanatic (like us all). He told me exactly what my problem was. Since the car sat for 12 years... when i let it run for a good while to burn off the old gas all the slug inside the engine heated up and melted so to say. When the car sat overnight it became hard as a rock and caked up around the valves. Since the car would not start I had to figure out how to uncake this mess. Well, I went to Home Depot and purchased a heat gun for 40.00 bucks. I headed the cylinder head up for about 1/2 hour. Shish Boom Bah turn the key vuala! all valves are back in business. This case is closed, file this one in the search post rolodex. Thanks again.